Use the balance sheet and income statement below: VALIUMS MEDICAL SUPPLY CORPORATION Balance Sheet as of December 31, 2021 and 2020 (in thousands of dollars) Assets 2021 2020 Liabilities and Equity 2021 2020 Current assets: Current liabilities: Cash and marketable securities $ 73 $ 72 Accrued wages and taxes $ 52 $ 42 Accounts receivable 194 182 Accounts payable 154 142 Inventory 314 292 Notes payable 132 132 Total $ 581 $ 546 Total $ 338 $ 316 Fixed assets: Long-term debt $ 572 $ 558 Gross plant and equipment $ 1,076 $ 884 Stockholders equity: Less: Accumulated depreciation 148 114 Preferred stock (6 thousand shares) $ 6 $ 6 Net plant and equipment $ 928 $ 770 Common stock and paid-in surplus (100 thousand shares) 120 120 Other long-term assets 136 136 Retained earnings 609 452 Total $ 1,064 $ 906 Total $ 735 $ 578 Total assets $ 1,645 $ 1,452 Total liabilities and equity $ 1,645 $ 1,452 VALIUMS MEDICAL SUPPLY CORPORATION Income Statement for Years Ending December 31, 2021 and 2020 (in thousands of dollars) 2021 2020 Net sales $ 894 $ 804 Less: Cost of goods sold 390 353 Gross profits $ 504 $ 451 Less: Other operating expenses 48 42 Earnings before interest, taxes, depreciation, and amortization (EBITDA) $ 456 $ 409 Less: Accumulated depreciation 34 32 Earnings before interest and taxes (EBIT) $ 422 $ 377 Less: Interest 49 43 Earnings before taxes (EBT) $ 373 $ 334 Less: Taxes 78 70 Net income $ 295 $ 264 Less: Preferred stock dividends $ 6 $ 6 Net income available to common stockholders $ 289 $ 258 Less: Common stock dividends 132 132 Addition to retained earnings $ 157 $ 126 Per (common) share data: Earnings per share (EPS) $ 2.89 $ 2.58 Dividends per share (DPS) $ 1.32 $ 1.32 Book value per share (BVPS) $ 7.29 $ 5.72 Market value (price) per share (MVPS) $ 8.32 $ 6.20 Prepare a statement of cash flows for Valiums Medical Supply Corporation. (Enter your answers in thousands. Amounts to be deducted should be indicated with a minus sign.)