The income statement and additional data of Newman Travel Products, Inc., follow: (Click the icon to view the income statement.) (Click the icon to view the additional data.) Requirements 1. Prepare Newman'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 evaluat Additional data: Statement of Cash Flows (Indirect Method) a. Acquisition of plant assets was $132,000. Of this amount, $102,000 Year Ended December 31, 2021 was paid b. Proceeds from the sale of land totaled $48,000 c. Proceeds from the issuance of common stock totaled $35,000 d. Payment of a long-term note payable was $12,000. e. Payment of dividends was $10,000. f. From the balance sheets