The following information is taken from Susan Corporation's financial statements: Cash Accounts receivable Allowance for doubtful accounts Inventory Prepaid expenses Land Buildings Accumulated depreciation Patents December 31 2021 2020 $ 64,260 $ 27,540 104,040 81,600 (4,590) (3,162) 163,200 178,500 7,650 6,936 102,000 61,200 299,880 248,880 (32,640) (13,260) 20,400 35,700 $724,200 $623,934 Accounts payable Accrued liabilities Bonds payable Common stock Retained earnings-appropriated Retained earnings-unappropriated Treasury stock, at cost $ 91,800 55,080 127,500 102,000 81,600 281,520 (15,300) $724,200 $ 85,680 64,260 61,200 102,000 10,200 308,754 (8,160) $623,934 For 2021 Year For 2021 Year Net income $79,866 Depreciation expense 19,380 Amortization of patents 5,100 Cash dividends declared and paid 35,700 Gain or loss on sale of patents none Prepare a statement of cash flows for Susan Corporation for the year 2021. (Use the indirect method.) (Show amounts that decrease ca either a - sign e.g.-15,000 or in parenthesis e.g. (15,000).) Susan Corporation Statement of Cash Flows Increase (Decrease) in Cash Adjustments to reconcile net income to