The following comparative Statement of Financial Position for 2020 and the 2020 Income Statement is presented below for Blueberry Incorporated.

The companys year-end is December 31.

	Dec-20	Dec-19
Cash	$ 92,740.00	$ 46,080.00
Accounts Receivable	$ 176,360.00	$ 58,800.00
Inventories	$ 146,250.00	$ 123,420.00
Long-term Investments	$ 111,800.00	$ 112,800.00
Equipment	$ 351,000.00	$ 291,000.00
Accumulated Depreciation-Equipment	$ (65,000.00)	$ (62,400.00)
	$ 813,150.00	$ 569,700.00
Accounts Payable	$ 130,000.00	$ 80,760.00
Payroll Payable	$ 21,450.00	$ 20,400.00
Bonds Payable	$ 97,500.00	$ 132,000.00
Common shares	$ 260,000.00	$ 210,000.00
Retained Earning	$ 304,200.00	$ 126,540.00
	$ 813,150.00	$ 569,700.00
for the year ended Dec 2020
Sales		$ 479,892.00
cost of goods sold	$ 161,644.00
Depreciation expense	$ 58,800.00
Other expenses	$ 17,374.00
Income tax expense	$ 10,185.00
Interest expense	$ 3,822.00
Loss on sale of equipment	$ 16,800.00	$ (268,625.00)
Net Income		$ 211,267.00

Additional Information:

(1) There were no gains or losses on the long-term investments sold or the bonds retired.

(2) Old Equipment, with an original cost of $75,100, was sold for $2,100.

(3) Additional shares were issued during the year.

REQUIRED: PREPARE A CASH FLOW STATEMENT FOR BLUEBERRY INCORPORATED FOR THE YEAR ENDED DECEMBER 31, 2020, USING THE INDIRECT METHOD.