Please prepare the full Statement of Cash Flows for Company A for fiscal year 2021. Use the indirect method for the operating section

Sales 4,500

COGS 2,100

Rent expense 800

Depreciation expense 400

Gain on Sale of Land 300

Net Income 1,500

Cash Proceeds from Stock Issuance 750

Cash Proceeds from Sale of Land 650

Cash Payments for Loan Repayment 850

Cash Payment for Purchase of a Patent 1,050

Value of a machine bought on credit 700

Change in current Balance Sheet accounts:

Cash increase 1,900

Accounts receivable increase 1,000

Inventory decrease 800

Accounts payable increase 1,100

Interest payable decrease 100