Information from the Balance Sheet and Statement of Income are given below for Bramble Inc., a private company reporting under ASPE, for the year ended December 31.

Comparative Balance Sheet
		2021			2020
Cash		$ 78,110			$ 47,350
Accounts receivable		90,940			37,350
Inventory		123,440			103,750
Investments in land		86,540			108,350
Property, plant, and equipment		286,640			202,200
Accumulated depreciation		(50,060)			(40,200)
		$615,610			$458,800
Accounts payable		$54,140			$49,850
Accrued expenses payable		13,140			19,250
Bonds payable		140,000			76,000
Common shares		250,000			207,000
Retained earnings		158,330			106,700
		$615,610			$458,800
Revenues
Sales					$292,500
Gain on disposal of equipment					8,350
					300,850
Expenses
Cost of goods sold		$ 96,250
Depreciation expense		57,300
Operating expenses		15,470
Income tax expense		38,000
Interest expense		2,950			209,970
Profit					$ 90,880

Additional Information:
1.		Investments in land were sold at cost during 2021.
2.		Equipment costing $56,640 was sold for $17,550, resulting in a gain.
3.		Common shares were issued in exchange for some equipment during the year. No other shares were issued.
4.		The remaining purchases of equipment were paid for in cash.

Prepare a Cash Flow Statement for the year ended December 31, 2021 using the direct method. (Show amounts that decrease cash flow with either a - sign e.g. -45,000 or in parenthesis e.g. (45,000).)