Use a spreadsheet to create a statement of cash flows for Rocky Road Bicycles, Inc. Additional information Rocky Road reported net income of $652,000 in 2021 Depreciation expense was $244,000 in 2021 Rochy Pload sold plant assets during 2021. The plant assets originally cost $176,000, with accumulated depreciation of $96,000, and were sold for a gain of $32,000. Rochy Road declared and paid a $316,000 cash dividend in 2021. Required Use a spreadsheet to create a statement of cash flows for Rocky Road Bicycies, inc. \begin{tabular}{|l|r|r|r|} \hline Net income & 0 & \\ \hline Didends & -1 & 0 & 0 \\ \hline Totals & & 0 & 0 \\ \hline \end{tabular}