Given the following financial information for corporation complete a cash flow statement in order for the year into December $31,2021$ using indirect method on corporation income statement for the year December $31,2021$ sales all uncredited $$283,500$ cost of good sold $90,000$ gross profit from sales $193,500$ depreciation expense $12,000$ other operating expenses $110,000$ income tax expense $25,200147,200$ operating income $$46,300$ gain on sale of equipment $8100$ profit $$54,400$ corporation balance sheet December $31,20212020$ cash $23,000419,400$ accounts receivable $61,00065,000$ merchandise inventory $192,000182,000$ long$-$term investments $24,0002000$ equipment $450,000422,000$ accumulated depreciation $212,000191,000$ totals $538,000499,400$ accounts payable $28,000226,200$ income taxes payable $2000809,800$ bonds payable $900010,000$ shares $222,000252,000$ retained earnings $276,000201,400$ totals $538,400499,400$ additional information for the year $5000$ shares were purchased and retired for a total of $$30,000$ dividends pay total $$24,300$ equipment purchase for $$60,000$ sales of equipment $$32,000$ long$-$term investments purchased $$22,000$ sold a $$1000$ bond