The data below are taken from the financial statements of First Mobile Company: Income Statement: 2021 Profit Depreciation expense Amortization of patent Gain/loss on sale of truck $220,100 68,500 44,000 ??? Statement of Financial Position: 31 Dec 2021 31 Dec 2020 Cash Accounts receivable Inventory Supplies Accounts payable Income tax payable ??? 28,000 30,900 42,000 45,000 18,550 $165,500 24,500 28,000 47,000 43,000 11,000 Additional Information: (1) Issued 150,000 ordinary shares at $1.7 per share. (2) Sold an old truck with net book value of $96,000 for cash at $110,000. (3) Purchased a new truck for cash at $220,000. (4) Acquired bonds investment with cash of 200,000. (5) Borrowed a loan from bank for the amount of $200,000. (6) Acquired 30,000 treasury shares from market at $2.5 each. Required: Prepare the statement of cash flows for the year ended 31 December 2021 for First Mobile Company using the indirect method. Place parentheses around those dollar amounts representing cash outlays. (15 marks)