Global Filter Corp. began operations on January $1,2020.$ Its post$-$closing trial balance at December $31,2020$ and $2021,$ is shown

below along with some other information.

Other information regarding Global Filter Corp. and its activities during $2021$:

Assume all accounts have normal balances.

Cash dividends were declared and paid during the year.

Plant assets worth $$177,000$ were purchased during the year by paying cash of $$50,000$ and issuing a long$-$term note

payable for the balance.

Plant assets were sold during the year.

Prepare the operating activities section of the statement of cash flows for $2021$ using the indirect method.