Amy Company Balance Sheet December 31 2021 2020 Cash $ 36,771 $ 12,138 Accounts receivable (net) 51,527 24,157 Inventory 41,650 49,980 Long-term investments 0 17,850 Property, plant & equipment 281,435 178,500 Accumulated depreciation (44,863) (29,750) $366,520 $252,875 Accounts payable Accrued liabilities Long-term notes payable Common stock Retained earnings $ 20,230 24,990 83,300 154,700 83,300 $366,520 $ 31,535 20,230 59,500 107,100 34,510 $252,875 Additional data: 1. Net income for the year 2021, $72,590. 2. Depreciation on plant assets for the year, $15,113. 3. Sold the long-term investments for $39,270 (assume gain or loss is ordinary). 4. Paid dividends of $23,800. 5. Purchased machinery costing $31,535, paid cash. 6. Purchased machinery and gave a $71,400 long-term note payable. 7. Paid a $47,600 long-term note payable by issuing common stock. Prepare a statement of cash flows (using the indirect method) for 2021 for Amy Company. (Show amounts that decrease cash flow with either a - sign (15,000).) Amy Company Statement of Cash Flows Increase (Decrease) in Cash Adjustments to reconcile net income to