Maria, Inc. has prepared the following comparative balance sheets for 2020 and 2021: Cash Accounts receivable Inventory Prepaid expenses Plant assets Accumulated depreciation Patents 2021 $ 369,420 182,090 196,500 23,580 1,696,450 (589,500) 200,430 $2,078,970 $ 200,430 78,600 2020 $ 200,430 153,270 235,800 35,370 1,375,500 (491,250) 227,940 $1,737,060 $ 220,080 55,020 589,500 Accounts payable Accrued liabilities Martgage payable Preferred stock Addition paid-in capital-preferred Common stock Retained earnings 687,750 157,200 786,000 168,990 $2,078,970 786,000 86,460 $1,737,060 1. 2. The Accumulated Depreciation account has been credited only for the depreciation expense for the period. The Retained Earnings account has been charged for dividends of $180,780 and credited for the net income for the year. The income statement for 2021 is as follows: Sales revenue $2,593,800 Cost of sales 1,426,590 Gross profit 1,167,210 Operating expenses 903,900 Net income $ 263,310 From the information above, prepare a statement of cash flows (indirect method) for Maria, Inc. for the year ended December 31, 2021. parenthesis e.g. (15,000).) Maria, Inc. Statement of Cash Flows Increase (Decrease in Cash $ Adjustments to reconcile net income to $ > > [ > >