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

CULLUMBER SHOES Balance Sheet December 31
Assets		2021			2020
Cash		$28,764			$18,054
Accounts receivable		24,684			22,746
Long-term investments		23,460			16,320
Equipment		61,200			71,400
Accumulated depreciationequipment		(14,280	)		(10,200	)
Total		$123,828			$118,320
Liabilities and Shareholders Equity
Accounts payable		$19,992			$11,322
Notes payable		10,200			30,600
Common shares		61,200			45,900
Retained earnings		32,436			30,498
Total		$123,828			$118,320

Additional Information:
1.		Profit was $28,866. Dividends declared and paid were $26,928.
2.		Equipment that cost $10,200 and had accumulated depreciation of $1,224 was sold for $4,386.
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.