The income statement and additional data of Breen Travel Products, Inc., follow: E:8 (Click the icon to view the income statement.) (Click the icon to view the additional data.) Requirements 1. Prepare Breen'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 evaluation, mention all three categories of cash flows and give the rationale for your evaluation. Breen Travel Products, Inc. Income Statement Year Ended December 31, 2021 Additional data: a. Acquisition of plant assets was $138,000. Of this amount, $95,000 was paid in cash and $43,000 was financed by signing a note payable. b. Proceeds from the sale of land totaled $59,000. c. Proceeds from the issuance of common stock totaled $60,000. d. Payment of a long-term note payable was $21,000. e. Payment of dividends was $11,000. f. From the balance sheets: Additional data: a. Acquisition of plant assets was $138,000. Of this amount, $95,000 Was paid in cash and $43,000 was financed by signing a note payable. b. Proceeds from the sale of land totaled $59,000. c. Proceeds from the issuance of common stock totaled $60,000. d. Payment of a long-term note payable was $21,000. e. Payment of dividends was $11,000. f. From the balance sheets: The income statement and additional data of Breen Travel Products, Inc., follow: (Click the icon to view the income statement.) (i) (Click the icon to view the additional data.) Requirements and for a net decrease in cash.) ayable. roceeds from the sale of land totaled $59,000. roceeds from the issuance of common stock totaled $60,000. ayment of a long-term note payable was $21,000. Payment of dividends was $11,000. From the balance sheets