The income statement and additional data of Bryan Travel Products, Inc. follow (Click the icon to view the income statement) Click the icon to view the additional data) Requirements 1. Prepare Bryan's statement of cash flows for the year ended December 31, 2017, using the indirect method 2 Evaluate Bryan cash flow for the year. In your evaluation mention three categories of cash flows and give the reason for your evaluation Income Statement Year Ended December 31, 2017 Revenues: Service revenue ... . $ 323,429 9,943 $ 333,372 . Dividend revenue. Expenses: Cost of goods sold Salary expense.. Depreciation expense Advertising expense. 109,714 61,714 ... 30,857 . 4,914 Interest expense. - . . 2,400 6,857 Income tax expense 216,456 .... Net income $ 116,916 Additional data: a. Acquisition of plant assets was $228,571. Of this amount, $182,857 was paid in cash and $45,714 by signing a note payable. b. Proceeds from sale of land totalled $26,286. c. Proceeds from issuance of common share totalled $68,571. d. Payment of long-term note payable was $14,857. e. Payment of dividends was $11,429. f. From the balance sheets: A f. From the balance sheets: December 31, 2017 2016 Current Assets: Cash $ 171,429 $ 158,742 Accounts receivable 50,286 118,857 65,143 82,286 ho 9,486 - 10,857 Inventory Prepaid expenses Current Liabilities: Accounts payable Accrued liabilities $ .. 43,429 $ 26,286 12,571 27,429 Requirement 2. Evde Bryans.cathows for the yoor in your evaluation, mention all three categories of cash flows and the reason for your evaluation Bryan's cash flow look are the main source of cash The company is in new plant The financing actions cluded