6. The following information is taken from Melissa Corporation's financial statements:

		December 31
		2021			2020
Cash		$ 72,450			$ 31,050
Accounts receivable		117,300			92,000
Allowance for doubtful accounts		(5,175)			(3,565)
Inventory		184,000			201,250
Prepaid expenses		8,625			7,820
Land		115,000			69,000
Buildings		338,100			280,600
Accumulated depreciation		(36,800)			(14,950)
Patents		23,000			40,250
		$816,500			$703,455
Accounts payable		$ 103,500			$ 96,600
Accrued liabilities		62,100			72,450
Bonds payable		143,750			69,000
Common stock		115,000			115,000
Retained earningsappropriated		92,000			11,500
Retained earningsunappropriated		317,400			348,105
Treasury stock, at cost		(17,250)			(9,200)
		$816,500			$703,455

		For 2021 Year
Net income		$90,045
Depreciation expense		21,850
Amortization of patents		5,750
Cash dividends declared and paid		40,250
Gain or loss on sale of patents		none

Prepare a statement of cash flows for Melissa Corporation for the year 2021. (Use the indirect method.) (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)

Melissa Corporation Statement of Cash Flows Increase (Decrease) in Cash Adjustments to reconcile net income to