Note: No Property, Plant and Equipment was sold during the year. Hint: Amortized bond discount or premium should be added to the operating activities, if there is any. Carrying amount of the bonds should be presented in the financing activities. Question : please help me to fill " CASH FLOW STATEMENT FOR HOLISTER ELECTRIC INC. 26 Marks 0 Holister Electric Inc. Cash Flow Statement For the Year Ended December 31, 2021 Amoutn Cash Flow from Operating Activities Net Income 45,108 Adjustments to Reconcile Net Income to Net Cash Updated-cash 19,578 2020 2021 change (70,200) (66,700) Provided (used) by operatin activties Depriciation Expense Changes in Operatiion Assets and Liabilities Increase in Account Receivable Increase in Prepaid Expenses Increase in Merchandising Inventorey Increase in Accounts Payable Decrease in interest payable Net Cash Provide (Used) by Operating Activities 33,100 18,240 102,000 123,000 13,000 264,248 15,600 10,140 35,500 95,200 13,000 CASH FLOW WORKSHEET 1 1 Cash 2 Accounts Receivable 3 Interest receivable 4 Prepaid Insurance 5 Short-Term Investment - Daenerys Inc. 6 Inventory 7 short-term investment - bonds 8 Valuation Allowance for Fair Value Adjustment 9 Long-Term Investment - Bond 10 11 Property, Plant & Equipment 12 Accumulated Depreciation 13 Accounts Payable 14 Interest Payable 15 16 25,530 45,108 17,500 33,100 2,070 8,100 18,240 76,800 66,500 102,000 34,500 13,300 65,500 19,578 15,600 2,070 10,140 76,800 35,500 34,500 13,300 65,500 Cash Flow from Investing Activities Short-term Investment - Bonds Short-Term Investment - Daenery Inc Long-Term Investment - Bonds Invetment in Gregor Inc. Common shares Property Plant & Equipment 34,500 76,800 65,500 190,000 275,000 (3,500) (70,200) 27,800 123,000 13,000 85,000 -66,700 95,200 13,000 34,500 76,800 65,500 255,900 275.000 707,700 85,000 Cash Flow of Financing Activities Proceeds from notes payable payment toward bonds Payable Payment of Cash Dividends Issuance of Preferred Shares 113,750 260,000 16,250 260,000 17 18 Unearned Revenue 19 Bank Loan - Current Portion 20 Bank Loan 21 Bonds Payable 22 Discount on Bonds 7,500 7,500 16,250 30,000 113,750 260,000 10,962 0 16,250 Current portion is 16250 83,750 Bank loan = 113750 260,000 10,9621 26,000 26,000 TRUE TRUE TRUE $45,108 76,800 34,500 13,300 33,100 2,070 102.000 18,240 $325,118 TRUE TRUE TRUE Current Assets Cash Short-Term Investment - Daenerys Inc. Short-Term Investments - Bonds Valuation Allowance for Fair Value Adjustment Accounts Receivable Interest Receivable Merchandise Inventory Prepaid Insurance Total Current Assets Long Term Assets Investment in Gregor Inc. Common shares Long-Term Investment - Bond Property, Plant & Equipment Accumulated Depreciation Total Long Term Assests Total Assets TRUE TRUE TRUE TRUE TRUE TRUE 255,900 $65,500 275,000 -70,200 526,200 $851,318 TRUE TRUE TRUE $123,000 TRUE 13,000 TRUE 7,500 TRUE 16,250