The comparatve baiance sheet toe Far islo Travol Sorvices, Inc for December 31,2021 and 2020 , is as follows Click the icon to yiew the comparative balance sheet? The following information is taken from the records of Fair Isle Trawel Services, Inc (Click the icon to viow the transaction data) Fait isle Travel Sorvices, Inc, uses the indirect thethod for preparing the statement of cash flows. Prepase the operating section of the statemeat of cash flows for 2021 (Use parent numbers to be subtracted or net cash puttiow ? \begin{tabular}{|c|c|c|c|} \hline & A & B & C \\ \hline 1 & \multicolumn{3}{|c|}{ Fair Isle Travel Services, Inc. } \\ \hline 2 & \multicolumn{3}{|c|}{ Comparative Balance Sheets } \\ \hline 3 & \multicolumn{3}{|c|}{ December 31,2021 and 2020} \\ \hline 4 & Assets & 2021 & 2020 \\ \hline 5 & Current assets: & & \\ \hline 6 & Cash & $40,000 & $15.000 \\ \hline 7 & Accounts receivable & 81,000 & 86.000 \\ \hline 8 & Inventory & 55.000 & 21,000 \\ \hline 9 & Prepaid insurance & 9,000 & 10,000 \\ \hline 10 & Total current assets & $185,000 & $132,000 \\ \hline 11 & & & \\ \hline 12 & Land & $105,000 & $119,000 \\ \hline 13 & Equipment & 79,000 & 59,000 \\ \hline 14 & Less: Accumulated depreciation & (13,000) & (8,000) \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|} \hline 15 & Total assets & $ & 356,000 & \multicolumn{2}{|c|}{$302,000} \\ \hline 16 & & & & & \\ \hline 17 & \multicolumn{5}{|l|}{ Liabilities } \\ \hline 18 & Current liabilities: & & & & \\ \hline 19 & Accounts payable & $ & 23,000 & $ & 39,000 \\ \hline 20 & Wages payable & & 33,000 & & 20,000 \\ \hline 21 & Interest payable & & 12,000 & & 10,000 \\ \hline 22 & Income taxes payable & & 13,000 & & 10,000 \\ \hline 23 & Total current liabilities & s & 81,000 & $ & 79,000 \\ \hline 24 & & & & & \\ \hline 25 & Notes payable (long-term) & & 97,000 & & 87,000 \\ \hline 26 & Total liabilities & $ & 178,000 & $ & 166,000 \\ \hline 27 & & & & & \\ \hline 28 & Stockholders' equity & & & & \\ \hline 29 & Common stock & $ & 138,000 & $ & 122,000 \\ \hline \end{tabular} Transactions a. Land was sold for $10,600. b. Equipment was purchased for cash. c. There were no disposals of equipment during the year d. The common stock was issued for cash. e. Net income for 2021 was $35,000. f. Cash dividends paid during the year were $9,000