D Problem 7 Chapter 14 INSTRUCTIONS: The items listed below belong on the Statement of Cash Flows. The correct format for the Statement is also provided. Using formulas and cell links, complete the Statement of Cash Flows. Increase (Decrease) Items for the Statement of Cash Flows: 01/01/21 Cash 42,000 Accounts Receivable 254,000 Inventory 78,500 Accounts Payable 164,200 Short-term Notes Payable 65,000 12/31/21 60,000 314,200 117,100 204.800 27,200 Net Income for 2021 Purchase of Equipment Depreciation Expense Payment of Cash Dividends Sale of Land 230,200 84,000 26,600 91,600 32,800 Statement of Davidson Company Cash Flows For the Year Ended December 31, 2021 Cash Flows from Operating Activities Net Cash Provided (Used) By Operating Activities Cash Flows from Investing Activities Net Cash Provided (Used) By Investing Activities Cash Flows from Financing Activities Net Cash Provided (Used) By Financing Activities Net Increase (Decrease) in Cash Cash, January 1, 2021 Cash, December 31, 2021