complete statement of cash flows

Use the balance sheet and income statement below: 2021 2020 36 Assets Current assets: Cash and marketable securities Accounts receivable Inventory Total Fixed assets: Gross plant and equipment Less: Accumulated depreciation Net plant and equipment Other long-term assets Total CLANCY'S DOG BISCUIT CORPORATION Balance Sheet as of December 31, 2021 and 2020 (in millions of dollars) 2021 2020 Liabilities and Equity Current liabilities: $ 5 $ 5 Accrued wages and taxes 37 27 Accounts payable 32 Notes payable $ 78 $ 64 Total Long-term debt $104 $ 84 Stockholders' equity: 25 22 Preferred stock (2 million shares) $ 79 $ 62 Common stock and paid-in-surplus (5 million shares) 25 25 Retained earnings $ 104 $ 87 Total $182 $ 151 Total liabilities and equity $ 13 24 21 $ 58 $ 34 $ 12 22 20 $ 54 $ 32 $ 2 11 77 $ 90 $ 2 11 52 $ 65 Total assets $ 182 $ 151 CLANCY'S DOG BISCUIT CORPORATION Income Statement for Years Ending December 31, 2021 and 2020 (in millions of dollars) 2021 2020 Net sales $ 102 $ 106 Less: Cost of goods sold 52 48 Gross profits $ 50 $ 58 Less: Other operating expenses 5 4 Earnings before interest, taxes depreciation, and amortization (EBITDA) $ 45 $ 54 Less: Accumulated depreciation 3 3 Earnings before interest and taxes (EBIT) $ 42 $ 54 Less: Interest 3 3 Earnings before taxes (EBT) $ 39 $ 48 Less: Taxes 8 10 Net income $ 31 $ 38 1 $ $ $ $ 30 5 1 37 5 32 $ 25 $ Less: Preferred stock dividends Net income available to common stockholders Less: Common stock dividends Addition to retained earnings Per (common) share data: Earnings per share (EPS) Dividends per share (DPS) Book value per share (BVPS) Market value (price) per share (MVPS) $ 6.00 $ 1.00 $17.60 $18.25 $ 7.40 $ 1.00 $12.60 $16.00 Statement of Cash Flows for Year Ending December 31, 2021 (in millions of dollars) Cash flows from operating activities Net income Additions (sources of cash): Subtractions (uses of cash): Net cash flow from operating activities Cash flows from investing activities Subtractions: Net cash flow from investing activities Cash flows from financing activities Additions: Subtractions: Net cash flow from financing activities Net change in cash and marketable securities