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The income statement and addifonal data of Breen Travel Products, inc, follow: (Cick the icon to view the incomo statement) (B) (Cick the icon to viow the additional data .) Requirements 1. Prepare Breen's stalement of cash flows for the year ended December 31, 2021, using the indirect mothod. 2. Evaluate the company's cash flows for the year. In your evaluation, mention all three categories of cash flows and give the rationale for your evaluason. Requirement 1. Prepare Brooc's statement of cash flows for the year ended December 31, 2021, using the indinect method. Start by completing the cash flows from cperating activkies. Then complete each secion of the statement bf cash flows, incliding the noncash investing and fnanong activites. (Use saratiheses of a minus sign for numbers to be wubtracied and for a net docrease in cash.) Breen Travel Products, Inc. Income Statement Year Ended December 31, 2021 Revenues: Expenses: Additional data: a. Acquisition of plant assets was $161,000. Of this amount, $105,000 was paid in cash and $56,000 was financed by signing a note payable. b. Proceeds from the sale of land totaled $48,000. c. Proceeds form the issuance of common stock totaled $47,000. d. Payment of a long-term note payable was $11,000. e. Payment of dividends was $18,000. f. From the balance sheets