Complete a cash flow statement using the direct method that includes the face of the cash flow (operating, investing, and financing), the reconciliation, and the calculation of fixed asset purchases.

I need the difference between the years, positive or negative, and what title they go under.

Balance Sheet Cash Flow 5 December 31, 2021 Cash Cash Received Cash Paid Interest Received Interest Paid Financing Investing Depreciation Inc Tax Paid Cash Accounts receivable Inventory Investments Interest receivable Prepaid expenses Land Buildings Equipment Accumulated derpreciation Net fixed assets 2020 4,168 3,189 8,465 10,100 35 216 9,000 148,589 97,652 136,542 118,699 144,872 2021 3,986 4,124 9,185 11,600 45 337 9,000 125,216 154,219 159,316 129,119 158,396 Total assets 17,248 3,111 417 Accounts payable Accrued expenses Interest payable Line of credit Notes payable Total liabilities Common stock Additional paid in capital Treasury Stock Retained earnings Total shareholders' equity Total liabilities and shareholders' equity 16,168 2,188 684 15,149 78,142 112,331 500 6,189 20,614 70,628 112,018 600 6,589 (25,000) 64,189 46,378 158,396 25,852 32,541 144,872 31 Income Statement 32 Cash Flow 5 33 For the Year Ending December 31, 2021 34 35 Sales 36 Cost of goods sold 37 Gross profit 38 Selling expenses 39 Administrative expenses 40 Depreciation 41 Interest revenue 42 Interest expense 43 Net income before tax 44 Income tax expense 45 Net income 46 47 48 Proceeds from the sale of fixed assets 49 348,182 206,184 141,998 22,148 12,439 40,184 (919) 3,654 64,492 16,155 48,337 19,200