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The comparative balance sheets for 2021 and 2020 and the statement of income for 2021 are given below for Wright Company. Additional information from Wright's accounting records is provided also. 99 70 85 WRIGHT COMPANY Comparative Balance Sheets December 31, 2021 and 2020 ($ in thousands) 2021 2020 Assets Cash $ 83 $ 55 Accounts receivable 98 100 Short-term investment 42 18 Inventory 95 Land Buildings and equipment 570 450 Less: Accumulated depreciation (145) (100) $ 817 703 Liabilities Accounts payable $ 31 $ 40 Salaries payable 57 Interest payable 75 Income tax payable 8 Notes payable Bonds payable 150 Shareholders' Equity Common stock 310 250 Paid-in capital-excess of par 150 125 Retained earnings 10R AB $ 817 $ 703 24 198 WRIGHT COMPANY Income Statement For Year Ended December 31, 2021 ($ in thousands) Revenues : Sales revenue $ 420 Expenses: Cost of goods sold $ 180 Salaries expense Depreciation expense Interest expense Loss on sale of land Income tax expense Net income $ 70 Additional information from the accounting records: a. Land that originally cost $15,000 was sold for $11,000. b. The common stock of Microsoft Corporation was purchased for $24,000 as a short-term investment not classified as a cash equivalent. c. New equipment was purchased for $120,000 cash. d. A $24,000 note was paid at maturity on January 1. e. On January 1, 2021, bonds were sold at their $48,000 face value. f. Common stock ($60,000 par) was sold for $85,000. g. Net income was $70,000 and cash dividends of $50,000 were paid to shareholders. Required: Prepare the statement of cash flows of Wright Company for the year ended December 31, 2021. Present cash flows from operating activities by the direct method. (Amounts to be deducted should be indicated with a minus sign. Enter your answers in thousands (i.e., 10,000 should be entered as 10).)