Question #4 (16 marks) Smith Company Limited's December 31, 2021 year-end presented the following information: Cash $ 2021 198,500 2020 $ 59,300 Accounts receivable Merchandise inventory 23,900 163,400 16,800 127,300 Long-term investments 120,400 100,400 Equipment 283,800 170,900 Accumulated depreciation, equipment 115,700 30,900 $ 674,300 $ 443,800 Accounts payable Income taxes payable Bonds payable Common shares Retained earnings $ 14,800 $ 9,700 26,400 17,900 53,400 62,700 178,400 152,500 401,300 201,000 674,300 $ 443,800 Sales (all on credit) $ 595,100 Cost of goods sold $ 163,300 101,600 Depreciation expense Other operating expenses Interest expense 72,200 9,300 Loss on sale of equipment 3,200 $ 349,600 245,500 Net income Additional information: 1) New equipment was purchased for $141,600. 2) Additional shares were issued during the year. 3) Old equipment with an original cost of $28,700 was sold for $8,700. 4) Paid dividends of during the year. 5) There was no gain or loss on the long-term investments sold or the bonds retired. REQUIRED: Prepare a statement of cash flows for the year ended December 31, 2021 using the indirect method. (16 marks)