Orange Inc. had the following financial data related to the year ended December 31, 2021.

Balance Sheet information	As at December 31st
	2021	2020
Cash	$270,040	$138,880
Accounts receivable	136,360	58,800
Inventory	155,250	143,420
Equipment	351,000	291,000
Accumulated depreciation	(65.000)	(62.400)
	$847,650	$569,700
Accounts Payable	$106,393	$ 80,760
Income Taxes Payable	11,450	10,400
Dividends Payable	33,607	10,000
Bonds Payable	100,000	132,000
Common Shares	282,000	198,000
Retained Earnings	314.200	138.540
	$847,650	$569,700
Income Statement For Year ended December 31st
Sales		$479,892
Cost of goods sold	$161,644
Amortization expense	58,800
Other expenses	17,374
Income tax expense	10,185
Interest expense	5,822
Loss on sale of equipment	16,800	(270,625)
Net Income		$209,267

1. Equipment with an original cost of $75,100 was sold during the year.
2. New equipment was purchased during the year.
3. No stock dividends were declared during the year.
4. The company split its stock 3-for-1 during the year.

Required

Prepare a Statement of Cash Flows in good form using the indirect method for the year ended December 31, 2021. Provide all supporting calculations.