a$.$ A building that originally cost $$40,000,$ and which was three$-$fourths depreciated, was sold for $$7,000.$

b$.$ The common stock of Byrd Corporatio vyas purchased for $$5,000$ as a long$-$term investment.

c$.$ Property was acquired by issuing a $13\%,$ seven$-$year, $$30,000$ note payable to the seller.

d$.$ New equipment was purchased for $$15,000$ cash.

e$.$ On January $1,2021,$ bonds were sold at their $$25,000$ face value.

f$.$ On January $19,$ Dux issued a $5\%$ stock dividend $(1,000$ shares$).$ The market price of the $$10$ par value common stock was $$14$ per share at that time.

g$.$ Cash dividends of $$13,000$ were paid to shareholders.

h$.$ On November $12,500$ shares of common stock were repurchased as treasury stock at a cost of $$8,000.$

Required:

Prepare the statement of cash flows of Dux Company for the year ended December $31,2021.$ Present cash flows from operating activities by the direct method. $($You may omit the schedule to reconcile net income to cash flows from operating activities.$)$