The comparative balance sheet of Smithson Educational Supply at December 31, 2024, reported the following: (Click the icon to view the comparative balance sheet.) Smithson's transactions during 2024 included the following: (Click the icon to view the transactions.) Read the Requirement 1. Prepare the statement of cash flows of Smithson Educational Supply for the year ended December 31, 2024. Use the indirect method to report cash flows from operating activities. (Use a minus sign or parentheses for amounts that result in a decrease in cash. If a box is not used in the statement, leave the box empty; do not select a label or enter a zero.) Complete the statement one section at a time, beginning with the cash flows from operating activities. Data table Data table Requirements 1. Prepare the statement of cash flows of Smithson Educational Supply for the year ended December 31, 2024. Use the indirect method to report cash flows from operating activities. 2. Evaluate Smithson's cash flows for the year. Mention all three categories of cash flows, and give the reason for your evaluation