The following information is available for Umbrella Corporation for the year ended December 31, 2021: 
In addition, the following information is available from the comparative balance sheet for Umbrella at the end of 2020 and 2021: 
Instructions
Prepare Umbrella's cash flow statement for the year ended December 31, 2021, using the indirect method.
Definitions:
Economic Efficiency
The optimal allocation of resources to maximize the production of goods and services, achieved when no further gains can be made without disadvantages.
Economic Action
Activities undertaken by individuals, businesses, or governments to produce, distribute, or consume goods and services within an economy.
Alternative Outcomes
Different possible results or endings that can occur from a set of circumstances or decision-making processes.
Egg Market
The commercial market involved in the production, distribution, and sale of eggs.
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