Sault Ste. Marie Incorporated makes a wide range of widgets. The company has a December 31 year-end, follows IFRS and classifies interest paid as operating activities as well as dividends paid as financing activities. In 2021, $70 of common shares were issued in exchange for machinery. No machinery was sold in 2020. The carrying value of the FV-OCI investments and market values were the same on December 31, 2021. Cash.... FV-OCI Investments AR.... Inventory Machinery.. Accumulated depreciation. 2021 $ 1,935 1,300 1,750 1,600 1,900 (1,200) $ 7,285 2020 $ 1,150 1,420 1,300 1,900 1,700 (1,170) $ 6,300 AP Accrued liabilities Mortgage payable Common shares. Retained earnings $ 1,200 200 1,400 1,900 2,585 $ 7,285 $ 900 250 1,550 1,700 1,900 $ 6,300 Furthermore, 2021 saw Sault Ste. Marie earn $6,900 in revenue while only having $4,700 worth of cost of goods sold and administrative expenses of $910. In addition to interest expense of $20 and a gain on disposal of FV-OCI investments of $80, the company also paid $405 of income tax in the year. Required Use the direct method to prepare Sault Ste. Marie Incorporated's statement of cashflows as at December 31, 2021. Show all of your work for full marks. (30 marks) Actiu