The comparative statements of financial position for Marwa Ltd. at December 31, 2021 and 2020 are presented below: Comparative Statements of Financial Position As at December 31 Cash Accounts receivable Merchandise inventory Prepaid expenses Property, plant, and equipment, net Total assets Accounts payable Income taxes payable Note payable, due Nov. 1, 2022 Contributed capital Retained earnings Total liabilities and shareholders' equity 2021 2020 $ 10,000 $ 56,500 35,000 20,000 10,000 17,500 4,000 5,000 1,062,000 646,000 $1,121,000 $745,000 $ 23,500 $ 19,500 6,000 14,000 22,500 52,500 180,000 150,000 889,000 509,000 $1,121,000 $745,000 The statement of earnings for 2021 showed the following information: Sales $2,000,000 Gross profit 1,300,000 Operating expenses (includes depreciation of $45,000) 600,000 Interest expense 15,000 Income tax expense 160,000 As well, property, plant, and equipment were acquired for $475,000 cash during 2021. Also during 2021, property, plant, and equipment were sold at their carrying amount in exchange for cash. Requiredi 1. Prepare a complete statement of cash flows for Marwa Ltd. for the year 2021. Use the indirect method for the operating section.