Cash Accounts Receivable Inventory Prepaid expenses Plant assets Accumulated depreciation Patent TOTAL ASSETS 2020 153,000 117,000 180,000 27,000 1,050,000 (375,000) 174,000 1,326,000 2021 282,000 139,000 150,000 18,000 1,295,000 (450,000) 153,000 1,587,000 Accounts payable 168,000 153,000 Accrued liabilities 42,000 60,000 Mortgage payable 450,000 Preferred stock 525,000 Additional paid in capital - preferred 120,000 Common stock 600,000 600,000 Retained Earnings 66,000 129,000 TOTAL LIABILITIES & EQUITY 1,326,000 1,587,000 Hartman, Inc. has prepared the above comparative balance sheets for 2020 and 2021. Below is the Hartman, Inc income statement for 2021 Sales revenue $1,980,000 Cost of sales 1,089,000 Gross profit 891,000 Operating expenses 690,000 Net income $ 201,000 Two additional bits of information appear below. 1. Accumulated Depreciation was credited only for the depreciation expense for the period. 2. The Retained Earnings account was charged for dividends of $138,000 and credited for the net income for the year. Required: From the information above, prepare a statement of cash flows (direct method) for Hartman, Inc. for the year ended December 31, 2021