The net income for Rainbow Corporation was $100 million for the year ended December 31, 2021. Related information follows: Amortization of patent, $2 million. Cash dividends paid, $8 million. Increase in accounts receivable, $10 million. Decrease in accounts payable, $4 million. Depreciation expense, $16 million. Increase in long-term notes payable, $8 million. Sale of preferred stock for cash, $11 million. Cash flows from operating activities during 2021 should be reported as: $118 million $132 million. $124 million. $104 million