Sebright Inc. reports under ASPE. It's balance sheet as at December 31 is presented as follows: SEBRIGHT INC. Balance Sheet December 31 Assets Cash Accounts receivable Inventory Prepaid insurance 2021 2020 11,400 8,500 75,000 60,000 50,000 33,000 1,800 2,500 Equipment and vehicles 125,000 100,000 Accumulated depreciation (35,000) (28,000) Total assets 228,200 176,000 Liabilities and Shareholders' Equity Accounts payable 22,600 20,000 Salaries payable 3,000 4,000 Interest payable Notes payable 2,600 2,000 50,000 35,000 Common shares Retained earnings Total liabilities and shareholders' equity Additional information: 60,000 40,000 90,000 75,000 228,200 176,000 1. Cash dividends were paid to common shareholders during the year. 2. The only equipment purchase took place on December 31 but no equipment was sold during the current year. 3. Net income for 2021 was $20,000. Instructions: Prepare the cash flow statement using the indirect method. Round amounts to the nearest dollar. Show ALL calculations for full marks.