Net Income Depreciation Gain on sale of fixed assets Inventory Accounts receivable Accounts payable 35,236,146 22,343,567 (2,310,481) (20,406,560) (41,572,122) 109,403,316 Contributions National Social Security Fund 18,407,236 Income tax payable Prepaid expenses 50,384,497 (28,669,291) Net cash provided by operating activities 142,816,308 Issuance of common stock Sale of fixed assets 5,000,000 Net cash provided by investing activities 5,000,000 Payment of cash dividends (10,095,728) 18,212,589 8,116,861 155,933,169 49,972,850 205,906,019 Net cash provided by financing activities Net increase in cash Cash at beginning of period Cash at end of period Exercise 1- Cash-Flow statement for the company CPP SARL au 31/12/2021 Establish the analysis of the cash flow statement, specifying whether it is an increase/decrease in balance sheet items. Rules: Word document