A statement of cash flows for the following information using the indirect method is being asked to be created.

The balance sheets for Blue's Company showed the following information. Additional information concerning transactions and events during 2021 are presented below. 9 sh Accounts receivable, net $13,250 25,390 54,500 19,500 195,000 (32,500} $275,250 | n ve nto ry Long-term investments Property, plant 8; equipment 300,950 (49,010) $400,400 Accumulated depreciation Total assets $22,100 27,300 91,000 159,000 91,000 $400,400 $34,450 22,100 55,000 117,000 37,700 $275,250 Accounts payable Accrued liabilities Long-term notes payable Retained earnings Total liabilities 8: owners' equity Additional data: 1. Depreciation on plant assets for the year, $16,510. 2. Sold the long-term investments for $36,400 (assume gain or loss is ordinary). 3. Paid dividends of $32,500. 4. Purchased machinery costing $27,950, paid cash. 5. Purchased machinery and gave a $78,000 long-term note payable. 6. Paid a $52,000 long-term note payable by issuing common stock. REQUIRED: Prepare a Statement of Cash Flows using the indirect method. Use proper form