Tollen Corporation Comparative Balance Sheet For years ended Dec 31,2021 and 2020 Tollen Corporation Income Statement For year ended Dec 31, 2021 \begin{tabular}{|l|r|} \hline Sales Revenue & 800,000 \\ \hline Cost of Goods Sold & 448,800 \\ \hline Gross Profit & 351,200 \\ \hline Operating Expenses & 306,800 \\ \hline Trademark Amortization & -400 \\ \hline Interest Expense & 3,400 \\ \hline Gain on Sale of Investments & 20,000 \\ \hline Income Tax Expense & 23,800 \\ \hline Net Income & 36,800 \\ \hline \end{tabular} 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