D Gnome Corp had the following financial data related to the years ended December 31: December 31. 2020 Cash Accounts receivable Merchandise inventory Long-term investments Equipment Accumulated depreciation, equipment 2021 $59.740 26,500 39,000 202,000 320,000 64,000 $583,240 $76,980 21,500 100,500 120,000 201,000 35,000 $484.980 Accounts payable Income taxes payable Bonds payable Common shares Retained earnings $16,200 $13,200 46,000 42,300 38,500 64,000 149,000 111,500 333,540 253,980 $583,240 $484,980 MacBook Bonds payable Common shares Retained earnings 38,500 149,000 333,540 $583.240 64.000 111,500 253.980 $484,980 Sales (all on credit) $509,892 Cost of goods sold $161,644 Depreciation expense 44,000 Other operating expenses 56,431 Interest expense 10,185 Loss on sale of equipment 3,822 276,082 Profit $233,810 (1) There was no gain or loss on the long-term investments sold or the bonds retired. (2) Old equipment with an original cost of $40,000 with accumulated depreciation of $15,000 was sold for $21,178. (3) New equipment was purchased for $159,000. (4) Dividends of $154,250 were paid during the year. (5) Additional shares were issued during the year. Prepare a statement of cash flows for the fiscal year ending December 31, 2021 using the indirect method. Use the Statement of Cash Flows working paper