Prepare the 2021 statement of cash flows for Blue Company.

Blue Company Comparative Balance Sheet December 31, 2021 and 2020

	2021	2020
Assets
Cash	$39,000	$25,000
Accounts Receivable	$21,000	$25,000
Inventory	$22,000	$17,000
Prepaid Expense	$14,000	$10,000
Total Current Assets	$96,000	$77,000
Plant and Equipment	$97,000	$80,000
Less: Accumulated Depreciation	$75,000	$64,000
Total Assets	$118,000	$93,000
Liabilities and Stockholders' Equity
Accounts Payable	$10,000	$8,000
Accrued Liability	$14,000	$15,000
Total Current Liabilities	$24,000	$23,000
Bonds Payable	$20,000	$15,000
Total Liabilities	$44,000	$38,000
Stockholders' Equity:
Common Stock	$30,000	$20,000
Retained Earnings	$44,000	$35,000
Total Stockholders' Equity	$74,000	$55,000
Total Liabilities & Stockholders' Equity	$118,000	$93,000

Additional information:

1. 2021 net income was $35,000.
2. Equipment was sold for $5,000 that cost $15,000 and had accumulated depreciation of $8,000.