Prepare a Statement of Cash Flows for The Dr. J Co. for the period ending December 31, 2021 using the following info: Income Statement Sales Revenue Cost of goods sold Gross profit Operating expenses Depreciation expense Operating income Other revenues and losses Loss on sale of equipment $1,100,000 600,000 500,000 100,000 20,000 380,000 (10,000) Gain on sale of building 20,000 Total other revenues and losses 10,000 Income before income taxes $480,000 Income tax expense 96,000 Net Income $384,000 Comparative Balance Sheets (selected accounts) Account Cash Accounts Receivable Inventory Accounts Payable Salaries Payable 2021 2020 $ 568,000 $80,000 60,000 30,000 20,000 45,000 30,000 50,000 6,000 2,000 Other information: 1. Equipment was sold for $5,000 cash that resulted in a loss of $10,000 as noted above in the Income Statement info. 2. A building was sold for $150,000 cash that resulted in a gain of $20,000 as noted above in the income statement info. 3. Equipment was purchased costing $50,000. A down payment was made for $20,000 cash and the company issued a note's payable for the remaining balance. 4. Equipment was purchased costing $30,000 and was paid with cash. 5. A cash dividend was declared and paid in 2021 of $40,000. 6. A $60,000 cash dividend was declared in December 2021 payable in January 2022. 7. A 5% stock dividend was issued in 2021. Retained earnings was debited for $50,000. 8. 1,000 shares of $10 par common stock was issued in 2021 in exchange for equipment. The cost recorded for the equipment was $50,000. 9. 1,000 shares of common stock were issued in 2021 for $100,000 cash. 10. The company purchased shares of its own stock as Treasury Stock and paid $50,000 cash.