Prepare a statement of cash flows for Clancy's Dog Biscuit Corporation. Assets Current assets: Cash and marketable securities Accounts receivable Inventory Total Fixed assets: Gross plant and equipment Less: Accumulated depreciation Net plant and equipment Other long-term assets Total Total assets CLANCY'S DOG BISCUIT CORPORATION Balance Sheet as of December 31, 2021 and 2020 (in millions of dollars) 2021 87 205 321 $ 613 2020 86 196 306 $ 588 $912 $1,118 176 128 $942 $784 164 164 $1,106 $948 $1,719 $1,536 Liabilities and Equity Current liabilities: Accrued wages and taxes Accounts payable Notes payable Total Long-term debt Stockholders' equity: Preferred stock (6 thousand shares) Common stock and paid-in surplus (100 thousand shares) Retained earnings Total Total liabilities and equity $ 64 162 146 $ 372 $ 637 2021 $ 6 120 584 710 $ $1,719 $ 2020 $ 56 156 146 $ 358 $ 586 6 120 466 $ 592 $1,536 CLANCY'S DOG BISCUIT CORPORATION Income Statement for Years Ending December 31, 2021 and 2020 (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 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) 2021 $ 922 404 $518 62 $ 456 48 $408 63 $ 345 146 $199 $ 6 $ 193 75 $ 118 $1.93 $0.75 $7.04 $8.07 2020 $ 832 367 $465 56 $409 46 $363 57 $ 306 126 $ 180 $ 6 $ 174 75 $99 $1.74 $0.75 $5.86 $6.34