The comparative balance sheet for Crane Adventures Ltd., a private company reporting under ASPE, follows:

CRANE ADVENTURES LTD. Balance Sheet December 31
Assets		2021			2020
Cash		$30,960			$9,072
Accounts receivable		54,720			61,200
Inventory		115,200			123,840
Prepaid expenses		8,640			3,600
Land		36,000			54,000
Equipment		194,400			136,800
Accumulated depreciation		(64,800	)		(28,800	)
Total assets		$375,120			$359,712
Liabilities and Shareholders Equity
Accounts payable		$30,960			$27,360
Dividends payable		5,400			3,600
Income taxes payable		1,800			4,320
Bonds payable		86,400			129,600
Common shares		149,040			120,240
Retained earnings		101,520			74,592
Total liabilities and shareholders equity		$375,120			$359,712

Additional information:
1.		Profit for 2021 was $50,328.
2.		Bonds payable of $43,200 were retired at maturity.
3.		Common shares were issued for $28,800.
4.		Land was sold at a loss of $7,200.
5.		No equipment was sold during 2021.
6.		Net sales for the year were $488,160.
7.		Cost of goods sold for the year was $316,656.
8.		Operating expenses (not including depreciation expense) were $57,600.
9.		Interest expense was $3,600.
10.		Income tax expense was $16,776.

Prepare a cash flow statement using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)