Each of these items must be considered in preparing a statement of cash flows for Irvin Co. for the year ended December 31, 2022. For each item, state how it should be shown in the statement of cash flows for 2022.

Some boys and girls were asked if they had a pet. one third of the group were boys. there were 20 boys. 20% of the girls had a pet. boys with a pet : girls with a pet = 1 : 5 i need to know how many girls there are.