Consolidated income statement for the period is as follows: BAHEX Limited Consolidated Income Statement for Year Ended 2021 December 31 Sales Revenue Cost of Sales Gross Profit Expenses: Salary Expenses 267 400 1 533 000 718 200 814 800 Depreciation Expense - Equipment 53 550 Other Operating Expenses 173 950 494 900 319 900 Operating Income Other Revenue and Expenses: Gain on Sale of Land Interest Expense Interest Revenue Income before Tax Income Tax Expense Net Income Additional Information: 4 000 (86 100) 40 950 (41 150) 278 750 59 150 219 600 i. BAHEX paid dividends of $104 450. ii. A parcel of land was sold for $34 000, the book value of which was $30 000. iii. The corporation issued both preferred and common stock during the year. Required: The Consolidated Statement of Cash Flows of BAHEX Limited for year ended 2021 December 31.