Ramos Enterprises had the following balance sheet at December 31, 2020. Ramos Enterprises Balance Sheet December 31, 2020 Assets Liabilities and Stockholders' Equity Cash $ 15,000 Accounts payable $ 37,250 Accounts receivable 31,200 Notes payable (long-term) 53,750 Investments 12,000 Common stock 100,000 Plant assets (net) 102,000 Retained earnings 133,200 Land 34,000 Total Liabilities and Stockholders' Equity $ 324,200 Goodwill 130,000 Total Assets $ 324,200 During 2021, the following occurred. 1. Cloud Solutions, Inc. sold investments for $7,580. This transaction resulted in a gain of $2,400 for the company 2. A parcel of land was purchased for $75,000 cash. 3. Net income for 2021 was $185,500 after allowing for depreciation of $17,500 and goodwill impairment of 19,000. 4. Long-term notes payable in the amount of $53,750 were retired before maturity by paying $53,750 cash. 5. Dividends of $80,800 were declared and paid to stockholders. 6. Building was purchased through the issuance of $50,000 in bonds. 7. At December 31, 2021, Cash was $40,230, Accounts Receivable was $51,600, and Accounts Payable was $17,250. 8. An additional $50,000 in common stock was issued at par. Instructions a) Prepare a statement of cash flows for 2021. b) Prepare an unclassified balance sheet as it would appear at December 31, 2021. c) How might the statement of cash flows help the user of the financial statements