The income statement and additional data of Newbury Travel Products, Inc., follow: (Click the icon to view the income statement.) i) (Click the icon to view the additional data.) Requirements 1. Prepare Newbury'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 Newbury Travel Products, Inc. Income Statement Year Ended December 31, 2021 Revenues: Expenses: a. Acquisition of plant assets was $128,000. Of this amount, $75,000 was paid in cash and $53,000 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 $28,000. d. Payment of a long-term note payable was $12,000. e. Payment of dividends was $10,000. f. From the balance sheets