The comparative statements of financial position of Mikos inc. as at December 31,2020 and 2021 and its statement of earnings for the year ended December 31.2021 are presented below: Additional information is as follows: a. Land wos sold for cash at its carrying amount. b. The short-term investments will mature in February 2022. c. Cash dividends were declared and paid in 2021 . d. New equipment with a cost of $166.500 was purchased for cash, and oid equipment was sold at its carrying amount. e. Long-term notes of $12.500 were paid in cash, and notes of $32.500 were converted to shares. Required: 1. Prepare a statement of cash flows for Mikos Inc for the year ended December 31,2021 by using the indirect method. (Negetlive awswave should be Indleated by a minus slgn.)