Oriole Limited is a private company reporting under ASPE. Its comparative balance sheet at December 31 is as follows:

ORIOLE LIMITED Balance Sheet December 31
Assets		2021		2020
Cash		$47,880		$35,700
Accounts receivable		315,000		252,000
Inventory		210,000		138,600
Prepaid insurance		7,560		10,500
Equipment and vehicles		525,000		420,000
Accumulated depreciation		(147,000	)	(117,600	)
Total assets		$958,440		$739,200
Liabilities and Shareholders Equity
Accounts payable		$ 94,920		$ 84,000
Salaries payable		12,600		16,800
Interest payable		10,920		8,400
Notes payable		210,000		147,000
Common shares		252,000		168,000
Retained earnings		378,000		315,000
Total liabilities and shareholders equity		$958,440		$739,200

Additional information:
1.		Profit for 2021 was $84,000.
2.		Equipment was purchased during the year. No equipment was sold.
3.		Cash dividends were paid to the common shareholders during the year.

Prepare the cash flow statement using the indirect method