HELP PLEASE

The balance sheets for Plasma Screens Corporation, along with additional Information are provided below: PLASMA SCREENS CORPORATION Balance Sheets December 31, 2021 and 2020 2021 2020 $ 125,600 93,000 81,800 2,200 $ 113,500 78,800 97,000 4,400 490,000 798,000 (430,000) $1,151,700 490,000 680,000 (272,000) $1,200,600 Assets Current assets Cash Accounts receivable Inventory Prepaid rent Long-term assets: Land Equipment Accumulated depreciation Total assets Liabilities and Stockholders' Equity Current liabilities Accounts payable Interest payable Income tax payable Long-term liabilities Notes payable Stockholders' equity: Common stock Retained earnings Total liabilities and stockholders' equity $ 101,000 6,300 8,400 86,800 12,600 5,200 105,000 210.000 710,000 221,000 $1,151,200 710,000 176,000 $1,200,600 Additional Information for 2021: 1. Net Income is $71,000. 2. The company purchases $118,000 in equipment. 3. Depreciation expense is $158,000. 4. The company repays $105,000 in notes payable. 5. The company declares and pays a cash dividend of $26,000 Required: Prepare the statement of cash flows using the indirect method. (List cash outflows and any decrease in cash as negative amounts.)