Problem 1 - Statement of Cash flows preparation (20 Points) Selected financial statement information and additional data for Belmopan City Council is presented below. Prepare a statement of cash flows for the year ending December 31, 2021. Additional Information: Daring the year, Belmopan City Council sold equipment with an original cost of \$153,000 and accumulated depreciation of $119,000 and purchased new equipment for $272,000