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. 2021 2020 Cash ................................................................ $ 1,935 $ 1,150 FV-OCI Investments ........................................... 1,300 1,420 AR................................................................... 1,750 1,300 Inventory ......................................................... 1,600 1,900 Machinery......................................................... 1,900 1,700 Accumulated depreciation.................................... (1,200) (1,170) $ 7,285 $ 6,300 AP ................................................................... $ 1,200 $ 900 Accrued liabilities ............................................... 200 250 Mortgage payable .............................................. 1,400 1,550 Common shares................................................. 1,900 1,700 Retained earnings .............................................. 2,585 1,900 $ 7,285 $ 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 Incorporateds statement of cashflows as at December 31, 2021.Show all of your work for full marks. (