The income statement and addisonal data of Eryan Travel Products, Inc. follow: Click the icon to view the income statement.) 1 (Clek the icon to view the additional data ) Requirements 1. Prepare Eryan's statement of cash flows for the year ended December 31,2021 , using the indirect method. 2. Evaluate the company's cash flows for the year. In your ovaluation, mention al three calogories of cash flows and give the ratonale for your evaluation Requirement 1. Prepare Bryan's statnment of cash fows for the year ended December 31,2021 , using the indiroct method Start by comploting the cash fiows from operating activities. Then complote each section of the statement of cash flows. including the noncash imvesting and finanong a a minus sipn for numbers to be subtracted and for a net decrease in cash.) Data table More info Additional data: a. Acquisition of plant assets was $190,000. Of this amount, $140,000 was paid in cash and $50,000 was financed by signing a note payable. b. Proceeds from the sale of land totaled $87,000. c. Proceeds from the issuance of common stock totaled $35,000. d. Payment of a long-term note payable was $17,000. e. Payment of dividends was $13,000. f. From the balance sheets