The income statement and additional data of Newman Travel Products, Inc., follow:EEB $($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$\mathrm{.}2.$ 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.