$\backslash$table$[[$Statement of Cash Flows $($Indirect Method$)],[$For Year Ended June $30,2021],[$Cash flows from operating activities,,$],[$Net income,$ $121,510,],[$Adjustments to reconcile net income to net cash provided by operating activities,,$],[$Income statement items not affecting cash,,$],[$Depreciation expense,$69,600,],[$Gain on sale of plant assets,$(3,100),],[,,],[$Changes in current operating assets and liabilities,,$],[$Increase in accounts receivable,$(19,500),],[$Decrease in prepaid expenses,,$],[$Decrease in accounts payable,,$],[$Decrease in wages payable,,$],[$Decrease in income taxes payable,,$],[,,],[,,],[,,$$ $168,510],[$Cash flows from investing activities,,$],[$Cash paid for equipment,,$],[$Cash received from sale of equipment,,$],[,,],[,,0],[$Cash flows from financing activities,,$],[$Cash received from stock issuance,,$],[$Cash paid for dividends,,$],[,,],[,,],[,,],[$Net increase $($decrease$)$ in cash,,$ $168,510],[$Cash balance at prior year$-$end,,$]]$