6. (6 points) Presented below is a condensed version of the comparative balance sheets for Garcia Corporation for the last two years at December 31. 2021 and 2020. Additional information: Investments were sold at a loss of $25,000; no equipment was sold; cash dividends paid were $75,000; and net income was $400,000. Required: Prepare a statement of cash flows for 2021 for Garcia Corporation using the indirect method