Prepare a statement of cash flows for Clancy's Dog Biscuit Corporation.

CLANCY'S DOG BISCUIT CORPORATION Balance Sheet as of December 31, 2021 and 2020 (in millions of dollars) Assets Current assets: Cash and marketable Accounts receivable Invento ry Total Fixed assets: 2021 86 203 327 616 $1, 115 174 941 162 $1, 13 $1,719 2020 85 195 305 585 910 127 783 162 945 $1,53 Liabilities and Current liabilities: Accrued wages and taxes Accounts payable Notes payable Total Long-term debt Stockholders' equity: Equity 2021 62 168 145 375 632 6 120 586 712 22 securities Gross plant and equipment Less: Accumulated depreciation Net plant and equipment Other longterm assets Total Total assets Preferred stock (6 thousand shares) Common stock and paid-in surplus (l Retained earnings Total Total liabilities and equity thousand shares) 55 155 145 355 s 584 6 12 465 591 $1,530 CLANCY'S DOG BISCUIT CORPORATION Income Statement for Years Ending December 31, (in millions of dollars) Net sales Less: Cost of goods sold Gross profits Less: Other operating expenses Earnings before interest, taxes, depreciation, and amortization (EBITDA) Less: Accumulated depreciation (2018) Earnings before interest and taxes (EBIT) Less: Interest Earnings before taxes (EBT) Less: Taxes Net income Less: Preferred stock dividends Net income available to common stockholders $1, 719 2021 and 2020 $1.77 $1.96 $0.75 $0.75 $5.85 $7.06 $6.33 221 $ 920 403 $ 517 61 $ 456 47 $ 409 62 $ 347 145 $ 202 6 $ 196 75 $ 121 2020 $ 830 366 $ 464 55 $ 409 45 $ 364 56 $ 308 125 $ 183 6 $ 177 75 $ 12 Less: Common stock dividends Addition to retained earnings Per (common) share data: Earnings per share (EPS) Dividends per share (DPS) Book value per share (BVPS) Market value (price) per share (MVPS)