Condensed financial data of Pat Metheny Company for 2021 and 2020 are presented below: Pat Metheny Comparative Balance Sheet As of December 31, 2021 and 2020 2021 2020 Cash Receivables Inventory Plant assets Accumulated depreciation Long-term investments (Held-to-maturity) Accounts payable Accrued liabilities Bonds payable Capital stock Retained Earnings Pat Metheny Income Statement For the year ended December 31, 2021 Sales Cost of goods sold Gross Margin 6,900 4,700 2,200 Selling & admin Expenses Income from operations Gain on sale of investment Income before tax 930 1,270 80 1,350 Income tax expense 540 Net income 810 Cash dividends 260 Income retained in business 550 1,800 1,100 1,750 1,300 1,600 1,900 1,900 1,700 (1,200) (1,170) 1,300 1,470 $7,150 $6,300 1,200 800 200 250 1,400 1,650 1,900 1,700 2,450 1,900 $7,150 $6,300 Additional information: During the year, $70 of common stock was issued in exchange for plant assets. No plant assets were sold in 2021. Instructions: Prepare a statement of cash flows using the indirect method.