In order to prepare a statement of cash flows for the year ended on 31 December 2021, the following financial statements are provided. Nomad Company Income Statement For year ended December 31, 2021 Nomad Company Statements of Financial Position naramhar 31 2021 and 2 n?n Additional information: 1. Land purchase is for cash. 2. A building costing $89,000 with accumulated depreciation of $75,000 is sold for cash. 3. Accumulated depreciation is affected by depreciation expense and the sale of building. 4. Cash is received for issuing bonds and shares. 5. The balance of Retained earnings is affected by dividend payment and net profit. Required: a. Prepare a statement of cash flows using the indirect method for 2021. The company classifies interest paid and dividends paid as operating cash flows. Necessary computation steps of cash paid for dividends, interest, and tax are required. (12 marks) b. Provide 4 reasons why Nomad's net income is different from its net operating cash flows. (2 marks) c. Analyze the statement of cash flows prepared in part a. and comment on: i. the main reason(s) for the net cash flows from operating activities' positive (or negative) result and what Nomad Company should pay attention to or review. (3 marks) ii. the main reason(s) for the net cash flows from investing activities' positive (or negative) result and what Nomad Company should pay attention to or review