exam KEA Corporation - operating cash flow statement For the fiscal year 2021 KEA Corporation teports the courgondance et ses can tarik.ch Dut KEA Corporation Partial Statement of Financial Position at December 31, 2011 2021 2020 Buildings and equipment Accumulated depreciation-buildings and equipment Intangible assets Accumulated amortization Investment, non-trading Inventory Prepaid expenses Accounts receivable (net) Dividend receivable Cash C71000 55 900 4900 58.900 10900 226500 75 000 43000 2900 26000 12000 715400 able-long-term Notes payable-bank, long-term Notes poyjable-bork, short-term Unearned revenue Accounts payable Interest payable Dividend payable Total liabilities and shareholders equity 022000 87000 540 3800 22.500 10.900 44300 114000 87053 8000 12.00 96.500 5400 32000 Additional information from the footnotes to the francaisements Teves that - Net Income tax 2021 amounts to 192.600 - For the year 2021, the company recognized depreciation of C26000 mortation of C4 800, and gain on et disposal of 2.900 Changes in carrying value on the long-term investments are due to the chonge in the loir vniued the postulated Gre not recognized in net income, The company did not stue or repurchase shares. - Transactions with bond and debt beiders are settled in cash - The company's policy to pay cash dividend within 3 months after the end of the local year - The transfer of niet income to retained earnings and decoration of cash didend were the only eetries in the Retained Earnings account Based on the information above, provide the operating activities part of KEA Corp's cash flow statement for 2021 using the indirect method. Use a minus sign to indicate subtractions from net Income