Cullumber Ltd., which follows ASPE had the following comparative statement of financial position:

Cullumber Ltd. Comparative Statement of Financial Position December 31
Assets			2021				2020
Cash			$	84,000			$	54,200
Accounts receivable				137,500				104,800
Inventory				78,000				120,300
Prepaid insurance				9,900				8,400
Equipment				308,500				273,300
Accumulated depreciationequipment				(71,500	)			(52,000	)
	Total assets		$	546,400			$	509,000
Liabilities and Shareholders Equity
Accounts payable			$	89,000			$	72,300
Salaries and wages payable				14,000				7,500
Income taxes payable				18,000				18,200
Mortgage payable				120,000				124,500
Common shares				220,500				210,000
Retained earnings				84,900				76,500
	Total liabilities and shareholders equity		$	546,400			$	509,000

Additional information:

		Net income was $59,000.
		New equipment was purchased and none was sold.
		Common shares were issued for cash.
		Cash dividends were paid to common shareholders.

Prepare the statement of cash flows using the indirect format