B. MURDOCK COMPANY (25 pts) 2020 Murdock Company reported the following balance sheet data as of December 31, 2021 and 2020. Information relating to 2021 activities are presented below. 2021 2020 $ 177,375 $ (22,955) Cash Available-for-sale securities (not cash equivalents) Accounts receivable Inventory Prepaid insurance Land, buildings, and equipment Accumulated depreciation Total assets Accounts payable Salaries payable Notes payable (current) Bonds payable Common stock Retained earnings 15,500 85,000 80,000 68,250 165,000 145,000 1,500 2,000 1,250,000 1,125,000 (610,000) (572,000) 20,000 25,000 $1,079,375 $ 830,295 $ 76,340 $ 102,760 24,500 75,000 200,000 0 400,000 300,000 358,035 328,035 $1,079,375 $ 830,295 Total liabilities and shareholders' equity Additional information for 2021: 1) Sold available-for-sale securities for $74,000. 2) Equipment costing $20,000 with a book value of $5,000 was sold for $6,000. Issued 6% bonds payable at par, $200,000. O Paid cash dividends of $20,000. Land was purchased by issuing common stock. No other capital stock transaction took pl ing the year. ired: Prepare a statement of cash flows for 2021 using the indirect method for cash fl- operating activities