The income statement and additional data of Breen Travel Products, Inc., follow: '(Click the icon to view the income statement.) 2 (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 calegories of cash flows and give the rationale for your evaluation. indirect method. f cash flows, including the ind for a net decrease in cash.) f cash flows and give the Breen's cash flows look (14) (15) The financing transactions included (17) are the main source of cash. The company invested in new assets (16) The financing transactions included (17) All of these signs are (18) 1: Data Table 2: More Info Additional data: a. Accuis tion of plant assots was $196,000. Of this amount, $140,000 was paid in cash and 556,000 was financed by signing a note payable. b. Proceeds from the sale of land totaled $34,000. c. Proceeds from the issuance of common stock totaled $47,000. d. Payment of a long-term note payable was $20,000. e. Payment of dividends was $13,000. f. From the balance sheets