Income statement for the year 2021 is as under: Please prepare the cash flow statement using the indirect method

Comparitive balance sheet of Hillard Co. as of Dec 31, Assets Cash Accounts Receivable Inventory Fixed Assets Investments 2020 16,425 12,300 16,100 163,000 13,500 221,325 2021 28,025 10,600 18,400 206,300 9,200 272,525 2020 and 2021 is as under: Liabilities Accounts Payable Salaries Payable Income tax payable Loans Payable Retained earnings 2020 26,900 2,400 1,600 106,250 84,175 221,325 2021 33,450 3,100 2,050 113,250 120,675 272,525 Income statement for the year 2021 is as under: Sales Cost of Goods Sold Gross profit Salaries expenses Depreciation expense Income tax expense Admin. Expenses Net profit 829,400 614,450 214,950 12,900 11,600 1,150 164,400 24,900 Please prepare the cash flow statement using the indirect method.