Please help with balance sheet

HENRY CORPORATION Balance Sheet December 31, 2020 and 2021 2021 2020 Difference ASSETS Cash $ 400,000 $ 347,000 53,000 Accounts Receivable 450,000 460,000 Allowance Bad Debt (77.000) (90.000) Merchandise Inventory 600,000 530 000 Long term accounts receivable 105,000 150,000 Property Plant Equipment 800,000 860,000 Accumulated Depreciation ( 200,000) (162,000) Intangible 70,000 85.000 Total Assets $ 2,148,000 $2,180,000 LIABILITIES and EQUITY Accounts Payable $ 89,000 500,000 Unearned Revenue 11,000 20,000 Short-term Notes Payable 155,000 160,000 Long-term Notes Payable 105,000 140.000 Bonds Payable 600,000 500,000 Deferred Taxes 100,000 45,000 Preferred Stock @ par value 25,000 35,000 Common Stock @ par value 600,000 400.000 APIC - Common 213.000 230,000 Retained Earnings 250.000 200,000 Treasury Stock - Common 00 (50,000) Total Liabilities and Equity $ 2,148,000 $ 2,180,000 Additional Facts: 1. Paid a cash dividend of $76,000 2. Paid $21,000 of income tax in 2021 3. Equipment which had cost $75,000 was carried on the books at $52,000 was sold for $88,000 5. Stock of $15,000 was issued for Property Plant and Equipment in 2021 Treasury Stock was reissued for $61,000 6. Paid $48,000 of interest in 2021 7. Paid $65,000 in operating lease payments to unaffiliated corporation. Required: 8. Changed their allowance for bad debt method to Balance Sheet Statement focus in June of 2021 Prepare a Cash Flow Statement using the indirect method. Include all appropriate account analysis to support your financial statement. T-Account format is recommended