Crane Shoes comparative balance sheet is presented below. Crane reports under ASPE.

CRANE SHOES Balance Sheet December 31
Assets		2021			2020
Cash		$21,432			$13,452
Accounts receivable		18,392			16,948
Long-term investments		17,480			12,160
Equipment		45,600			53,200
Accumulated depreciationequipment		(10,640	)		(7,600	)
Total		$92,264			$88,160
Liabilities and Shareholders Equity
Accounts payable		$14,896			$8,436
Notes payable		7,600			22,800
Common shares		45,600			34,200
Retained earnings		24,168			22,724
Total		$92,264			$88,160

Additional Information:
1.		Profit was $21,508. Dividends declared and paid were $20,064.
2.		Equipment that cost $7,600 and had accumulated depreciation of $912 was sold for $3,268.
3.		All other changes in non-current account balances had a direct effect on cash flows, except the change in accumulated depreciation.

Prepare a statement of cash flows for 2021 using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)