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 $11,500 to purchase land and repaid $4,000 principal on an existing promissory note. In March, the company paid $1,100 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 $4,100 by signing a new promissory note in May and also issued stock to a new private investor for $11,100 cash. Year-end comparative balance sheets and income statements are presented below. CONSULTEX, INCORPORATED Balance Sheet October 31 2021 2020 Assets Cash $ 9,450 $ 11,300 Accounts Receivable 12,200 11,100 Prepaid Rent 1,550 2,100 Land 22,500 11,000 Total Assets $ 45,700 $ 35,500 Liabilities and Stockholders Equity Salaries and Wages Payable $ 1,550 $ 2,100 Income Taxes Payable 1,100 1,100 Notes Payable (long-term) 11,200 11,100 Common Stock 18,100 8,100 Retained Earnings 13,750 13,100 Total Liabilities and Stockholders Equity $ 45,700 $ 35,500 CONSULTEX, INCORPORATED Income Statement For the Year Ended October 31 2021 2020 Sales Revenue $ 153,500 $ 156,500 Salaries and Wages Expense 97,100 96,100 Rent Expense 35,100 29,100 Utilities Expenses 18,800 19,100 Income before Income Tax Expense 2,500 12,200 Income Tax Expense 750 3,660 Net Income $ 1,750 $ 8,540 Required: 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.)