Steps for

Statement of Cash Flows $(2022)$

Operating Activities

Net income $($NI$)$

Additions to NI $($sources of cash$)$

Depreciation

Increase in accounts payable

Increase in accruals

Subtractions from NI $($uses of cash$)$

Increases in accounts receivable

Increase in inventories

Net cash flow from operations

Long$-$Term Investing Activities

Investment in fixed assets

Financing Activities

Increase in notes payable

Increase in long$-$term debt

Payment of cash dividends

Net cash flow from financing

Net change in cash

Cash at beginning of the year

Cash at end of the year $$44,220$

$20,000$

$29,600$

$4,000(50,800)(120,800{)}_{?}$ $$(73,780)$ $$(36,000)$ $$104,180$ $$(5,600)$

$57,600$

$\backslash$table$[[$Other Data,$2022,2021...],[$December $31$ stock price,$$6\mathrm{.}00,$$$8\mathrm{.}50$