Pete Kent and Maria Robles are examining the following statement of cash flows for Teal Mountain Inc. for the year ended January 31, 2022. Teal Mountain Inc. Statement of Cash Flows For the Year Ended January 31, 2022 Sources of cash From sales of merchandise $385.470 From sale of capital stock From sale of investment (purchased below) 404,340 79,380 55.290 From depreciation From issuance of note for truck 20.130 From interest on investments 5.972 950,582 Total sources of cash Uses of cash For purchase of fixtures and equipment For merchandise purchased for resale For operating expenses (including depreciation) For purchase of investment 322,440 260,422 169,100 74,500 20,130 For purchase of truck by issuance of note For purchase of treasury stock 10,070 2.975 For interest on note payable 859,637 Total uses of cash $90.945 Net increase in cash Pete claims that Teal Mountain Inc's statement of cash flows is an excellent portrayal of a superb first year with cash increasing $90.945. Maria replies that it was not a superb first year. Rather, she says the year was an operating failure that the statement is presented incorrectly, and that $90,945 is not the actual increase in cash. The cash balance at the beginning of the year was $140,420. (a) Using the data provided, prepare a statement of cash flows in proper form using the indirect method. The only noncash items in the income statement are depreciation and the gain from the sale of the investment. (Enter negative amounts using either a negative sin preceding the number -45 or parentheses es.(451) Teal Mountain Inc. Statement of Cash Flows Adjustments to reconcile net income to