2021 The following financial statements for Samer Company follow: Samer Company Balance Sheets December 31, 2020 and 2021 Assets 2020 Current assets: Cash $54,0001 Accounts receivable 75,000 Inventory 66,000 Prepaid expenses 30,000 Total current assets 225,000 $45,000 66,000 60,000 42,000 213,000 Long-term assets Property, plant, and equipment Less: Accumulated depreciation Net property, plant, and equipment Total assets 75,000 240,000 (192,000) 48,000 348,000 21,000 231,000 (183,000) 48,000 282,000 Liabilities and Stockholders' Equity Current liabilities: Accounts payable Accrued liabilities Total current assets Bonds payable Deferred income taxes Total liabilities Stockholders' equity: Common stock Retained earnings Total stockholders' equity Total liabilities and stockholders" equity 24,000) 45,000 69,000 54,000 45,000 168,000 18,000 19,200 37,200 36,000 12,000 85,200 60,000 120,000 180,000 348,000 90,000 106,800 196,800 282,000 Samer Company Income Statement For the year ended December 31, 2021 Sales Cost of goods sold Gross margin Depreciation expense Other operating expenses Net operating income Loss on sale of equipment Income before taxes Income tax expense Net income $210,000 120,000 90,000 15,000 45,000 30,000 12,000 18,000 7,200 10,800 Additional data on activities during 2021 are as follows: During 2021, Samer Company sold used equipment for $9,000 that had cost $45,000 with accumulated depreciation of $24,000. New equipment was purchased for $36,000 cash. Cash dividends totaling $24,000 were paid. Long-term investments that had cost $54,000 when purchased were sold for $54,000. Common stock was issued for $30,000. Required: Prepare the operating activities section of the statement of cash flows using the indirect method