Consultex, Incorporated, was founded in $2018$ as a small financial consulting business. The company had done reasonably well from

$2018$ through $2020$ but started noticing its cash dwindle early in $2021.$ In January $2021,$ Consultex had paid $$13,000$ to purchase land

and repaid $$4,000$ principal on an existing promissory note. In March, the company paid $$1,400$ cash for dividends and $$1,100$ to

repurchase and eliminate Consultex stock that had previously been issued for $$1,100.$ To improve its cash position, Consultex

borrowed $$4,400$ by signing a new promissory note in May and also issued stock to a new private investor for $$11,400$ cash. Year$-$end

comparative balance sheets and income statements are presented below.

Prepare a properly formatted Statement of Cash Flows for Consultex, Incorporated, for the year ended October $31,2021($using the indirect method$).($Amounts to be deducted should be indicated with a minus sign.$)$