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

In addition, the following transactions took place during the year:

Common stock was issued for $$102,000$ in cash.

Long$-$term investments were sold for $$51,000$ in cash. The original cost of the investments also was $$51,000.$

$$81,000$ in cash dividends was paid to shareholders.

The company has no outstanding debt, other than those payables listed above.

Operating expenses include $$31,000$ in depreciation expense.

Required:

Prepare the cash flows from operating activities section of Delta's $2021$ statement of cash flows using the indirect method.

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:

$\backslash$table$[[$Service revenue,$$920,000$