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31 December, 2021 $ 31 December, 2020 20,000 116,000 Cash 30,000 $ 170,000 Current assets other than cash Long-term investments Plant assets 20,000 106,000 670.000 430,000 890.000 $ 672,000 40,000 80,000 Accumulated depreciation Current liabilities Bonds payable 80,000 44,000 150,000 Share capital- ordinary Retained Earnings 508,000 508,000 112.000 40,000 890,000 672,000 Additional Information: 1.Held- for-collection investments carried at a cost of $86,000 on 31 December,2020, were sold in 2021 for $68,000. The loss was incorrectly charged directly to Retained Earnings. 2.Plant assets that cost $120,000 and were 80% depreciated were sold during 2021 for $16,000. The loss was incorrectly charged directly to Retained Earnings. 3.Net income reported on the income statement for the year was $118,000. 4.Dividends paid amounted to $20,000. 5.Depreciation charged for the year was $56,000. Required: Prepare a statement of cash flows for the year 2021 using indirect method in proper form. Show your workings. S