Alla Inc. recent comparative balance sheets and income statements follow:

Balance sheets, December 31	2021	2020
Assets:
Cash	$29,500	$30,000
Accounts receivable	17,000	12,000
Capital assets	138,500	123,500
Accumulated depreciation	(89,000)	(83,500)
Total assets	$96,000	$82,000
Liabilities and shareholders' equity
Bonds payable	$24,500	$23,000
Dividends payable	4,000	2,500
Common shares	11,000	9,500
Additional paid-in capital	4,500	1,500
Retained earnings	52,000	45,500
Total liabilities and stockholders' equity	$96,000	$82,000

Income statement for year ended December 31, 2021

Sales revenue	$77,500
Cost of goods sold	(53,500)
Gross margin	24,000
Depreciation expense	(16,500)
Gain on sale of equipment	6,500
Net income	$14,000

Additional information: 1. During 2021, equipment costing $20,000 was sold for cash. 2. During 2021, $10,000 of bonds payable were issued in exchange for capital assets. There was no amortization of bond discount or premium. Required: Prepare Allas Inc. Statement of Cash Flows for 2021 using the indirect method.