Additional information for 2021: 1. Net income is $71,000. 2. The company purchases $118,000 in equipment. 3. Depreciation expense is $158,000. 4. The company repays $105,000 in notes payable. 5. The company declares and pays a cash dividend of $26,000. Required: Prepare the statement of cash flows using the indirect method. (List cash outflows and any decrease in cash as negative amo