Laiho Industries's 2020 and 2021 balance sheets (in thousands of dollars) are shown. Laiho Industries: Balance Sheets as of December 31 (thousands of dollars) 2021 Cash $101,879 Accounts receivable 104,323 Inventories 40,304 Total current assets $246,506 Net fixed assets Total assets 2020 $ 88,700 85,255 36,584 69,321 $315,827 $210,539 44,355 $254,894 Accounts payable Accruals Notes payable Total current liabilities $ 79,484 Long-term debt Total liabilities Common stock Retained earnings Total common equity $ 30,026 31,224 18,234 76,321 $155,805 $ 22,140 23,434 15,814 $ 61,388 63,021 $124,409 100,500 88,000 59,522 42,485 $160,022 $130,485 Total liabilities and equity $315,827 $254,894 b. Construct the statement of stockholders' equity for the year ending December 31, 2021, and the 2021 statement of cash flows. Hint: The difference in accumulated depreciation from one year to the next is the annual depreciation expense for the year. Laiho Industries: Statement of Stockholders' Equity, December 31, 2021 (thousands of dollars) Balances, December 31, 2020 Common stock issue 2021 Net income Cash dividends Addition to retained earnings Common Stock Total Stockholders' Retained Earnings Equity $ Balances, December 31, 2021 Laiho Industries: Statement of Cash Flows for 2021 (thousands of dollars) Operating Activities Net income Depreciation and amortization Increase in accounts payable Increase in accruals Increase in accounts receivable Increase in inventories Net cash provided by operating activities $ +A 2021 Investing Activities Additions to property, plant, and equipment Net cash used in investing activities Financing Activities Increase in notes payable Increase in long-term debt Increase in common stock Payment of common dividends Net cash provided by financing activities Summary Net increase/decrease in cash Cash at the beginning of the year Cash at the end of the year $ $ $ $ +A