The following information is taken from Lisa Corporation's financial statements: Cash Accounts receivable Allowance for doubtful accounts Inventory Prepaid expenses Land Buildings Accumulated depreciation Patents December 31 2021 2020 $ 78,750 $ 33,750 127,500 100,000 (5,625) (3,875) 200,000 218,750 9,375 8,500 125,000 75,000 367,500 305,000 (40,000) (16,250) 25,000 43,750 $887,500 $764,625 Accounts payable Accrued liabilities Bonds payable Common stock Retained earnings-appropriated Retained earnings-unappropriated Treasury stock, at cost $ 112,500 67,500 156,250 125,000 100,000 345,000 (18,750) $887,500 $ 105,000 78,750 75,000 125,000 12,500 378,375 (10,000) $764,625 Net income Depreciation expense Amortization of patents Cash dividends declared and paid Gain or loss on sale of patents For 2021 Year $97,875 23,750 6,250 43,750 none Prepare a statement of cash flows for Lisa Corporation for the year 2021. (Use the indirect method.) (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or En parenthesis e.g. (15,000).) Lisa Corporation Statement of Cash Flows Increase Decrease in Cash Adjustments to reconcile net income to $