During $2021,$ McBride Distributors Inc. had the following transactions and events:Accounts payable paid$$199,300$Accounts receivables collected$479,700$Depreciation expense$13,500$Cash, January $1,202182,000$Cash, December $31,202123,500$Cash sales$90,000$Interest paid on mortgage payable$16,000$Income taxes paid$4,800$Inventory purchased on credit$207,400$Issued a long$-$term note payable$240,000$Profit for the year$82,200$Operating expenses paid$72,000$Principal payments made on mortgage payable$8,500$Proceeds on sale of used equipment$2,500$Purchased a new building$384,000$Salaries and wages paid$186,100$Signed operating lease, annual payments will be$45,000$Stock dividend declared$46,000$InstructionsPrepare McBride's cash flow statement for the year ended December $31,2021,$ using the direct method.