Tollen Corporation Comparative Balance Sheet For years ended Dec 31, 2021 and 2020 Tollen Corporation Income Statement For year ended Dec 31, 2021 Sales Revenue 800,000 Cost of Goods Sold 448,800 Gross Profit 351,200 Operating Expenses 306,800 Trademark Amortization 400 Interest Expense 3,400 Gain on Sale of lnvestments 20,000 Income Tax Expense 23,800 Net Income 36,800 Additional information gathered from the accounting records: 1. Any buildings and equipment purchases were financed by exchange of common stock. 2. The current year depreciation expense is included in the operating expenses. Required: Prepare the statement of cash flows using the direct method for Tollen Corporation for the year ended December 31, 2021