The balance sheets for Blue's Company showed the following information. Additional information concerning transactions and events during 2021 are presented below. + 2021 2020 Cash $53,170 49,790 $13,260 26,390 Accounts receivable, net Inventory 45,500 54,600 19,500 Long-term investments 0 Property, plant & equipment Accumulated depreciation 300,950 (49,010) 195,000 (32,500) $276,250 Total assets $400,400 Accounts payable Accrued liabilities $22,100 27,300 $34,450 22,100 65,000 Long-term notes payable 91,000 Common stock 169,000 117,000 37,700 Retained earnings Total liabilities & owners' equity 91,000 $400,400 $276,250 Additional data: 1. Depreciation on plant assets for the year, $16,510. 2. Sold the long-term investments for $36,400 (assume gain or loss is ordinary). 3. Paid dividends of $32,500. 4. Purchased machinery costing $27,950, paid cash. 5. Purchased machinery and gave a $78,000 long-term note payable. 6. Paid a $52,000 long-term note payable by issuing common stock. REQUIRED: Prepare a Statement of Cash Flows using the indirect method. Use proper form