Seth Erkenbeck, a recent college graduate, has just completed the basic format to be used in preparing the statement of cash flows (Indirect method) for ATM Software Developers. All amounts are in thousands (000s). ATH SOFTWARE DEVELOPERS Statement of Canh Tlowa For the year ended December 31, 2021 Cash Flows from Operating Activities Net Incone Adjustments to reconcile net Income to net cash flows from operating activities Net canh flows from operating activities Cash Flows from Investing Activities Net cash flows from investing activities Cash Flows from Pinancing Activities Net cash flows from financing activities Not increase (decrease in canh Cash at the beginning of the period Cash at the end of the period $1,725 3,215 $9.940 Listed below in random order are line items to be included in the statement of cash flows. Cash received from the sale of land (no gain or 108) Issuance of common stock Depreciation expense IDC In accounts receivable Deco In accounts payable TOUCO of long-term notes payable Purchase of equipment Decrease in inventory Decrease in prepaid rent Payment of dividendo Net Income Purchase of treasury stock $ 8.480 12,650 5,380 3,920 1.675 16.070 39,440 1,390 820 6.200 10,700 2,539 Required: Prepare the statement of cash flows for ATM Software Developers using the Indirect method. (List cash outfiows and any decrease in cash as negative amounts. Enter your answers in thousands (i.e., 10,000,000 should be entered as 10,000).) ATM SOFTWARE DEVELOPERS Statement of Cash Flows For the Year Ended December 31, 2021 Cash Flows from Operating Activities Adjustments to reconcile not income to not cash flows from operating activities S Net cash flows from operating activities Cash Flows from Investing Activities 0 0 Net cash flows from investing activities Cash Flows from Financing Activities Adjustments to reconcile net income to net cash flows from operating activities 0 Net cash flows from operating activities Cash Flows from Investing Activities Net cash flows from investing activities Cash Flows from Financing Activities Net cash flows from financing activities Cash at the beginning of the period Cash at the end of the period 0 cyberdyne Systems and Virtucon are competitors focusing on the latest technologles. Selected financial data is provided below. (Round your answers to 1 decimal place. Enter your answers in millions (l.e., $10,100,000 should be entered as 10.1).) (5 in millions) Cyberdyne Virtucon Net sales $55,905 $11,284 13,417 2,370 Operating cash flows 17,265 2,482 Total assets, beginning 74,905 20,784 Total assets, ending 76,905 20,484 Net Income Required: 1. Calculate the return on assets for both companies. (s in millions) Return on Assots Rotum on Assets Cyberdyno Virtucon