The comparative balance sheets for 2021 and 2020 are given below for Surmise Company. Net income for 2021 was $78 million SURMISE COMPANY Comparative Balance Sheets December 31, 2021 and 2020 (5 in millions) Assets Cash Accounts receivable. Less: Allowance for uncollectible accounts Prepaid expenses Inventory Long-term investment Land Buildings and equipment Less Accumulated depreciation Patent Liabilities Accounts payable Accrued liabilities Notes payable Lease ability Shareholders Equity Paid-in capital-excess of par Retained earnings 20 121 98 | 2021 2020 $45 (25) 96 191 (114) 24 5724 $610 5 18 3 40 3 46 119 63 259 148 724830 Required: Prepare the statement of cash flows of Surmise Company for the year ended December 31, 2021. Use the indirect method to present cash flows from operating activities because you do not have sufficient information to use the direct method You will need to make