Additional information for 2021: (1) Sold available-for-sale debt securities costing $78,500 for $84,800. (2) Equipment costing $20,000 with a book value of $6,800 was sold for $8,700. (3) Issued 6% bonds payable at face value, $218,000. (4) Purchased new equipment for $163,000 cash. (5) Paid cash dividends of $29.000 (6) Net income was $68,000. Required: Prepare a statement of cash flows for 2021 in good form using the indirect method for cash flows from operating activities. (Amounts to be deducted should be indicated with a minus sign.) MURDOCK CORPORATION Statement of Cash Flows For the Year Ended December 31, 2021 Cash flows from operating activities: Adjustments for noncash effects: Changes in operating assets and liabilities: Net cash flows from operating activities $ $ 0 $ 0 Net cash flows from operating activities Cash flows from investing activities: 0 Net cash flows from investing activities Cash flows from financing activities: Net cash flows from financing activities 0 Cash balance, January 1 Cash balance, December 31 $ $ O