The statements of financial position for Jood Company showed the following information. Additional information concerning transactions and events during 2020 are presented below. (10 marks) Jood Company Statements of Financial Position December 31 2021 2020 Property, plant & equipment 236,500 150,000 Accumulated depreciation (37,700) (25,000) Long-term investments 0 15,000 Inventory 35,000 42,000 Accounts receivable (net) 43,300 20,300 Cash 24,900 10,200 308,000 212,500 Share capital ordinary 130,000 90,000 Retained earnings 70,000 29,000 Long-term notes payable 100,000 50,000 Accounts payable 21,000 17,000 Accrued liabilities 17,000 26,500 308,000 212,500 Additional data: 1. Net income for the year 2019, 81,000. 2. Depreciation on plant assets for the year, 12,700. 3. Sold the long-term investments for 28,000. 4. Paid dividends of 35,000. S. Purchased machinery costing 26,500, paid cash. 6. Purchased machinery and gave a 60,000 long-term note payable. 7. Paid a 10,000 long-term nate payable by issuing ordinary shares. Instructions Prepare a statement of cash flows (using the indirect method) for 2021 for Jood Company