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$784,000 Soltermann Inc. Balance Sheet December 31 Account 2021 2020 Cash $ 78,000 $ 96,000 Receivables 52,000 38,000 Merchandise inventory..... 34,000 44,000 Property, plant and equipment 288,000 238,000 Accumulated amortization 80,000 66,000 Accounts payable 62,000 78,000 Accrued liabilities 14,000 8,000 Long-term notes payable 122,000 50,000 Common shares 62,000 10,000 Retained earnings 112,000 204,000 Soltermann Inc. Income Statement For Year Ended December 31 2021 Revenues: Sales Expenses and other: Cost of goods sold 5604,000 Other expenses. 194,000 Depreciatio expense 32,000 Loss on sale of plant assets 26,000 Total expenses and other Net loss.... 856,000 $72,000 Other information regarding Soltermann Inc. and its activities during 2021 1. Assume all accounts have normal balances. 2. Cash dividends were declared and paid during the year. 3. Plant assets were sold during the year. 4. Plant assets worth $124,000 were purchased during the year by paying cash of $40,000 and issuing a long term note payable for the balance. Required Using the information provided, prepare a cash flow statement direct and indirect the year ended December 31, 202 ) for