Anthony Hall, Sandhill Enterprises controller, is preparing the financial statements for 2021 as follows.

Sandhill Instruments Comparative Balance Sheets As of December 31
		2021		2020
Cash		$143,000		$101,000
Accounts receivable, net		308,000		291,000
Inventory		185,600		165,000
Total current assets		636,600		557,000
Property, plant, & equipment, net		318,000		181,000
Accumulated depreciation		111,000		81,000
Net property, plant, & equipment		207,000		100,000
Total Assets		$843,600		$657,000
Accounts payable		$171,000		$224,000
Taxes payable		36,600		41,000
Mortgage payable		131,000		0
Total liabilities		338,600		265,000
Common stock		371,000		311,000
Retained earnings		134,000		81,000
Total stockholders equity		505,000		392,000
Total liabilities & stockholders equity		$843,600		$657,000

Sandhill Instruments Income Statement For the Year Ended December 31, 2021
Sales revenue				$1,221,000
Cost of goods sold				721,000
Operating expenses
Depreciation expense		$63,000
Interest expense		28,000
Wages expenses		196,000
Other expenses		37,000		324,000
Income before taxes				176,000
Loss on equipment sale				24,000
Tax expense				84,000
Net income				$68,000

He has gathered this additional information:

		On December 31, 2021, Sandhill sold a piece of equipment with an original cost of $46,000 for $29,000 cash. The equipment had a book value of $34,000.
		On February 1, 2021, Sandhill issued $81,000 of common stock to raise cash in anticipation of the purchase of a new building later in the year.
		On February 2, 2021, Sandhill took out a ten-year $131,000 long-term loan to provide the remaining funds needed to purchase the building.
		On May 15, 2021, Sandhill paid $183,000 for the new building.
		The company paid a cash dividend of $30,000.

Using the indirect method, prepare Sandhill Enterprises statement of cash flows for 2021.

Sandhill Instruments Statement of Cash Flows $ > $ $ > Sandhill Instruments Statement of Cash Flows $ > $ $ >