Scenario: The 2021 comparative balance sheet and income statement of Auga Company Ltd, have just been distributed at a meeting of the company’s board of directors. The members of the board of directors were desirous of knowing the reason or reasons why the cash balance different from the net income. The company uses the indirect method to prepare the statement of cash flows and it is expected that this should be able to provide the needed clarity required by the directors. The directors have asked each student from your accounting course to assist with the needed clarification and have put forward the attached financial information. Notes     Acquisition of plant asset during 2021           600,900 Sale proceeds from sale of plant asset           356,000 Receipt for issuance of notes payable           384,900 Payment for note payable           450,000 Dividend paid           148,500 Book value of equipment sold           240,500   1. Requirements B. Prepare a complete statement of cash flows for 2021 using the indirect method.