Werewolf Dog Chow, Inc. Comparative Balance Sheets For the Years Ending, 12/31/2021 and 12/31/2020 Assets Cash Accounts receivable Equipment Less: Accumulated depreciation Total 12/31/21 20,000 106,000 39,000 17.000 148.000 1/1/21 13,000 88,000 22,000 11.000 112.000 Liabilities & Stockholders' Equity Accounts payable Common stock Retained earnings Total 20,000 100,000 28.000 148.000 15,000 80,000 17,000 112.000 Notes: 1. Net income of 44,000 was reported in 2021. 2. Dividends of 33,000 were paid in 2021. 3. New equipment was purchased, and no equipment was sold. Prepare the Statement of Cash Flows for Werewolf Dog Chow, Inc. for the year ended 12/31/21 using the indirect method. (Do commas; do not include $, enter-or() for negative numbers) Cash flows from operating activities: Net income 44,000 Depreciation expense Accounts payable Accounts receivable Net cash flows from operating activities Cash flows from investing activities: Purchase of equipment Cash flows from financing activities: Dividends paid Sale of common stock Net cash flows from investing activities Net cash flows