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George Farm and Orchard Statement of Cash Flows For the Year Ended December 31, 2021 Cash flows from Operating Activities Net Income Adjustment to reconcile net income to net cash provided by operating activities: \begin{tabular}{ccc} \multicolumn{2}{c}{ Depreciation Expense } & $12,700.00 \\ \hline Gain on sale of Market Livestock & $(11,000.00) \\ & Increase in Accounts Receivable & $(10,000.00) \\ Decrease in Prepaid Expense & $6,000.00 \\ Increase in Inventory & $(123,000.00) \\ Decrease in Accounts Payable & $(8,500.00) & $(133,800.00) \\ \hline Net Cash provided by Operating Activities & & \end{tabular} Cash flows from Investing Activities SaleofLandPurchaseofEquipment$26,000.00$(48,500.00) NetCashprovidedbyInvestingActivitiesCashflowsfromFinancingActivitiesOwnersDrawLong-TermNotePayableIssuedRepaymentofDebt$(100,000.00)$50,000.00$(30,000.00) NetCashprovidedbyFinancingActivitiesNetincrease(decrease)incashCashJanuary1,2021CashDecember31,2021$(80,000.00)$(154,300.00)$900.00155,200.00$99 1. Is George Farm and Orchard managing their cash well? Why or Why not? (Min 100 words) 2. What could they do different to manage their cash? (Min 100 words) 3. Would you want to be a partner with George in his farm? (Min 50 words)