Prepare the statement of cash flows of Joe's Pizza Shop for the year ended December 31, 2021. Present cash flows from operating activities by the direct method

Please show your calculations of how you got the numbers.

Joe's Pizza Shop Balance Sheet As of December 31, 2021 and 2020 Assets \begin{tabular}{|l|r|r|} \hline Cash & 3,096,300 & 987,841 \\ \hline Accounts Receivable & 1,260,784 & 834,800 \\ \hline Less: Allowance for Doubtful Accounts & (71,534) & (76,534) \\ \hline Interest Receivable & 37,865 & 237,865 \\ \hline Inventory & 1,056,568 & 842,282 \\ \hline Total Current Assets & 5,379,983 & 2,826,254 \\ \hline \end{tabular} \begin{tabular}{l|c|c|} \hline Land & 255,346 & 455,346 \\ \hline Building & 721,678 & 721,678 \\ \hline Less: Accumulated Depreciation & (156,789) & (56,789) \\ \hline Equipment & 862,475 & 862,475 \\ \hline Less: Accumulated Depreciation & (585,921) & (540,921) \\ \hline Patents & 505,006 & 505,006 \\ \hline Less: Amortization & (209,601) & (202,293) \\ \hline Total Fixed and Long-term Assets & 1,392,194 & 1,744,502 \\ \hline Total Assets & 6,772,177 & 4,570,756 \\ \cline { 2 - 3 } & & \end{tabular} Liabilities Trade Accounts Payable Accrued Expenses Salaries Payable Interest Payable Income tax Payable Total Current Liabilities \begin{tabular}{rr} \hline 403,805 & 106,485 \\ \hline 2,844,221 & 1,585,791 \\ \hline \end{tabular} Notes Payable Total Long-term Liabilities \begin{tabular}{|r|r|} \hline 708,885 & 708,885 \\ \hline 708,885 & 708,885 \\ \hline \end{tabular} Stockholders Equity \begin{tabular}{l|r|r|} \hline Common Stock & 41,755 & 41,755 \\ \hline Additional Paid in Capital & 638,276 & 638,276 \\ \hline Retained Earnings & 2,539,040 & 1,596,049 \\ \hline Total Stockholders Equity & 3,219,071 & 2,276,080 \\ \cline { 2 - 3 } & & \end{tabular} \begin{tabular}{|l|r|r|} \hline Total Liabilities and Stockholders Equity & 6,772,177 & 4,570,756 \end{tabular} Joe's Pizza Shop Income Statement Year Ended December 31, 2021 Sales Less: Cost of Goods Sold =Gross Profit 2,874,389853,5702,020,819 Selling, general and administrative expenses Salaries Depreciation and A Total Selling, gene Operating Income 420,050 152,308 Interest expense Gain on Sale of Land Income Before Taxes 1,347,130 Tax Expense 404,139 Net Income 942,991