The accounting records of Prosper Inc. provided the following data for the current year. Balance Sheet, December 31 2020 2021 Cash $ 800 $ 2,120 Accounts receivable 2,400 1,600 Merchandise inventory 800 2,400 Equipment, net 14,400 16,800 Total assets $18,400 $22,920 Accounts payable $ 2,200 $ 1,920 Salaries payable 400 200 Bonds payable 4,800 6,400 Common stock (no-par) 8,800 9,600 Retained earnings 2,200 4,800 Total liabilities and stockholders' equity $18,400 $22,920 Income Statement For Year Ended, December 31 2021 Revenues $24,000 Cost of goods sold (13,600) Depreciation (3,200) Other expenses (3,080) Net income $ 4,120 Additional information for 2021: Equipment was sold for its book value of $4,000. Equipment was purchased during the year for $9,600. Dividends declared and paid were $1,520.

Prepare the 2021 statement of cash flows in good form following the indirect method in presenting cash flows from operating activities.