CBA Company has the following details for the 2-year period, 2021 and 2020.

	2021	2020
Cash	350,000	150,000
Accounts Receivable	840,000	580,000
Merchandise Inventory	660,000	420,000
Prepaid Expenses	50,000	100,000
Long term Investment	220,000	200,000
Property, Plant and Equipment	1,130,000	600,000
Accumulated Depreciation	110,000	50,000
Accounts Payable	530,000	440,000
Interest Payable	140,000	100,000
Accrued Expenses	140,000	130,000
Dividends Payable	70,000	-
Notes Payable - Long Term	500,000	-
Share Capital	1,200,000	900,000
Retained Earnings (year-end)	560,000	430,000
Sales	6,400,000	4,000,000
Cost of Goods Sold	5,000,000	3,200,000
Operating Expenses	1,000,000	520,000
Interest Expense	60,000	-
Income before tax	340,000	280,000
Income tax (30%)	102,000	84,000
Net Income	238,000	196,000

Prepare Cash Flow  using Indirect Method  for 2021