Balance Sheets Dec. 31, Dec. 31, 2021 2020 Cash 152,400 134,500 35,000 175,500 20,000 420,000 205,000 Accounts receivable 33,200 Inventory 200,600 Prepaid Expenses 22,000 Long term Investments 300,000 Plant, Property and 250,000 Equipment (net) Accounts payable 98,600 Short term notes 62,000 payable Taxes payable 35,600 Long term liabilities 134,000 Stockholders' Equity 628,000 105,000 40,000 13,500 140,000 691,500 $ 570,000 300,000 $ 270,000 Income statement Sales revenue Cost of goods sold Gross profit Depreciation Expense Other operating costs Loss on sale of plant assets Net Income for the year 13,000 166,500 2,000 $ 88,500 Required: Calculate the cash flow from operating activities, for the year ended December 31, 2021, using the Indirect method