The following information is taken from Amy Corporation's financial statements: Cash Accounts receivable Allowance for doubtful accounts Inventory Prepaid expenses Land Buildings Accumulated depreciation Patents December 31 2021 2020 $ 74,970 $ 32,130 121,380 95,200 (5,355) (3,689) 190,400 208,250 8,925 8,092 119,000 71,400 349,860 290,360 (38,080) (15,470) 23,800 41,650 $844,900 $727,923 Accounts payable Accrued liabilities Bonds payable Common stock Retained earnings-appropriated Retained earnings-unappropriated Treasury stock, at cost $ 107,100 64,260 148,750 119,000 95,200 328,440 (17,850) $844,900 $ 99,960 74,970 71,400 119,000 11,sbo 360,213 (9,520) $727,923 Net Income Depreciation expense Amortization of patents Cash dividends declared and paid Gain or loss on sale of patents For 2021 Year $93,177 22,610 5,950 41,650 none Amy Corporation Statement of Cash Flows v Increase (Decrease) in Cash Adjustments to reconcile net income to 1 LINK TO TEXT