I am not sure about what I am missing.

The options are:

cash received from customers

dividends paid

dividends received

interest paid

interest received

issuance of long term debt

payment of operating expenses

purchase of equipment

purchase of inventory

sale of investments

transactions with owners

The statement of cash flows for the year ended December 31, 2021, for Whiteside Incorporated is presented below. WHITESIDE INCORPORATED Statement of Cash Flows For the Year Ended December 31, 2021 Cash flows from operating activities: Cash received from customers $ 420,090 Interest on notes receivable 12, 090 Dividends received 4, 506 Purchase of inventory (156, 000) Payment of operating expenses (83, 090) Payment of interest on debt (16, 000) Net cash flows from operating activities $ 181, 509 Cash flows from investing activities: Sale of investments 42,060 Purchase of equipment (180, 000) Net cash flows from investing activities (138, 090) Cash flows from financing activities: Proceeds from issuance of long-term debt 200, 096 Reacquisition of common stock shares previously sold Dividends paid to shareholders (140, 060) (50, 000) Net cash flows from financing activities 10,090 Net increase in cash 53, 500 Cash and cash equivalents, January 1 68,906 Cash and cash equivalents, December 31 $ 122, 406 Required: Prepare the statement of cash flows assuming that Whiteside prepares its financial statements according to International Financial Reporting Standards (IFRS). Where IFRS allows flexibility, use the classification used most often in IFRS financial statements. (Amoun to be deducted should be indicated with a minus sign.) x Answer is not complete.x) Answer is not complete. WHITE SIDE INCORPORATED Statement of Cash Flows For the Year Ended December 31, 2021 Cash flows from operating activities: Cash received from customers $ 420,000 Purchase of inventory (156,000) Payment of operating expenses (83,000) Net cash flows from operating activities $ 181.000 Cash flows from investing activities: Purchase of equipment (180 000) Interest received 12,000 Sale of investments 42,000 Dividends received 4.500 Net cash flows from investing activities Cash flows from financing activities Transactions with owners O issuance of long-term debt 200,000 Dividends paid O (50 000)For the Year Ended December 31, 2021 Cash flows from operating activities: Cash received from customers 5 420,000 Purchase of inventory (156,000) Payment of operating expenses (83,000) Net cash flows from operating activities $ 181,000 Cash flows from investing activities: Purchase of equipment (180,000) Interest received 12,000 Sale of investments 42,000 Dividends received 4,500 Net cash flows from investing activities Cash flows from financing activities: "Transactions with owners Issuance of long-term debt 200.000 Dividends paid (50 000) Net cash flows from financing activities Net increase in cash Cash and cash equivalents, January Cash and cash equivalents. December 31 209.500