Delta Air Lines, Inc., typically referred to as Delta, is one of the major airlines of the United States. A condensed income statement for the year ended December $31,2021,$ appears below:Service revenue $$1,280,000$Operating expenses $850,000$Income before income taxes $358,000$Income tax expense $95,500$Net income $$262,500$The following balance sheet information also is available: $12/31/202112/31/2020$Cash $$62,500$ $$85,000$Accounts receivable $150,000115,000$Accrued liabilities $($for operating expenses$)60,00075,000$Income taxes payable $25,00045,000$In addition, the following transactions took place during the year:$1.$Common stock was issued for $$130,000$ in cash$\mathrm{.}2.$Long$-$term investments were sold for $$65,000$ in cash. The original cost of the investments also was $$65,000\mathrm{.}3.$$$95,000$ in cash dividends was paid to shareholders$\mathrm{.}4.$The company has no outstanding debt, other than those payables listed above$\mathrm{.}5.$Operating expenses include $$45,000$ in depreciation expense.Required:Prepare the cash flows from operating activities section of Deltas $2021$ statement of cash flows using the indirect method.