Blossom Ltd., which follows ASPE had the following comparative statement of financial position:

Blossom Ltd. Comparative Statement of Financial Position December 31
Assets			2021				2020
Cash			$	98,400			$	60,000
Accounts receivable				163,200				122,400
Inventory				96,000				144,000
Prepaid insurance				12,000				9,600
Equipment				369,600				312,000
Accumulated depreciation-equipment				(84,000	)			(60,000	)
Patents				96,000				120,000
	Total assets		$	751,200			$	708,000
Liabilities and Shareholders Equity
Accounts payable			$	110,400			$	96,000
Interest payable				9,600				14,400
Salaries and wages payable				19,200				9,600
Income taxes payable				19,200				24,000
Long-term note payable				144,000				165,600
Common shares				312,000				312,000
Retained earnings				136,800				86,400
	Total liabilities and shareholders equity		$	751,200			$	708,000

Additional information:

1.		Net income for the fiscal year was $64,800.
2.		Equipment that cost $48,000 and was 70% depreciated was sold during 2021, for a gain of $4,800.
3.		No patents were purchased or sold during the fiscal year.

Prepare the statement of cash flows using the indirect format. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)

Blossom Ltd Statement of Cash Flows Yedd 2021 to reconcito 500 300 00 000