Comparitive balance sheet of Hillard Co. as of Dec 31, 2020 and 2021 is as under:

Assets 2020 2021 Liabilities 2020 2021 Cash 16,425 27,125 Accounts Payable 26,900 33,450 Accounts Receivable 12,300 10,600 Salaries Payable 2,400 3,100 Inventory 16,100 18,400 Income tax payable 1,600 2,050 Fixed Assets 163,000 206,300 Loans Payable 106,250 113,250 Investments 13,500 9,200 Retained earnings 84,175 119,775 221,325 271,625 221,325 271,625

Income statement for the year 2021 is as under:

Sales 829	400
Cost of Goods Sold 614	450
Gross profit 214	950
Salaries expenses 12	900
Depreciation expense 11	600
Income tax expense 1	150
Admin. Expenses 164	400
Net profit 24	900

Please prepare the cash flow statement using the indirect method.