Mary, Inc. has prepared the following comparative balance sheets for 2020 and 2021:

		2021			2020
Cash		$ 310,200			$ 168,300
Accounts receivable		152,900			128,700
Inventory		165,000			198,000
Prepaid expenses		19,800			29,700
Plant assets		1,424,500			1,155,000
Accumulated depreciation		(495,000)			(412,500)
Patents		168,300			191,400
		$1,745,700			$1,458,600
Accounts payable		$ 168,300			$ 184,800
Accrued liabilities		66,000			46,200
Martgage payable					495,000
Preferred stock		577,500
Additional paid-in capitalpreferred		132,000
Common stock		660,000			660,000
Retained earnings		141,900			72,600
		$1,745,700			$1,458,600

1.		The Accumulated Depreciation account has been credited only for the depreciation expense for the period.
2.		The Retained Earnings account has been charged for dividends of $151,800 and credited for the net income for the year.

The income statement for 2021 is as follows:
	Sales revenue		$2,178,000
	Cost of sales		1,197,900
	Gross profit		980,100
	Operating expenses		759,000
	Net income		$ 221,100

(a)

From the information above, prepare a statement of cash flows (indirect method) for Mary, Inc. for the year ended December 31, 2021.