> The comparative balance sheets for Snowball Ltd. appear below: Dec 31, 2021 Dec. 31. 2020 Assets Cash $39,000 $10,000 Accounts receivables 23,000 14,000 Prepaid expenses 6,000 9,000 Inventory 25,000 15,000 Long-term investments 21,000 Equipment 57.000 30,000 Accumulated depreciation equipment (18,000) (14,000 Total assets $132.000 $85.000 Liabilities and Shareholders' Equity Accounts payables $31,000 $9,000 Mortgage payable 37,000 43,000 Common shares 40,000 23,000 Retained earnings 24,000 10,000 Total liabilities and shareholders' equity $132.000 $85.000 Additional information: 1. Net earnings for the year ending December 31, 2021 were $17,000. 2. Long-term investments that had a carrying amount of $21,000 were sold for $18,000 in 2021. Required (19 marks): Prepare a cash flow statement for the year ended December 31, 2021, using the indirect method