The balance sheets for Brenda Company showed the following information. Additional information concerning transactions and events during 2021 are presented below. Brenda Company Balance Sheet December 31 2021 2020 Cash $ 34,299 $ 11,322 Accounts receivable (net) 48,063 22,533 Inventory 38,850 46,620 Long-term investments 0 16,650 Property, plant & equipment 262,515 166,500 Accumulated depreciation (41,847) (27,750) $341,880 $235,875 Accounts payable Accrued liabilities Long-term notes payable Common stock Retained earnings $ 18,870 23,310 77,700 144,300 77,700 $341,880 $ 29,415 18,870 55,500 99,900 32,190 $235,875 Additional data: 1. Net income for the year 2021, $67,710. 2. Depreciation on plant assets for the year, $14,097. 3. Sold the long-term investments for $36,630 (assume gain or loss is ordinary). 4. Paid dividends of $22,200. E Drobocad machinery actinat 2011 noideach 4. Paid dividends of $22,200. 5. Purchased machinery costing $29,415, paid cash. 6. Purchased machinery and gave a $66,600 long-term note payable. 7. Paid a $44,400 long-term note payable by issuing common stock. Prepare a statement of cash flows (using the indirect method) for 2021 for Brenda Company. (Show amounts that decrease cash flow with parenthesis e.g. (15,000).) Brenda Company Statement of Cash Flows Increase (Decrease) in Cash Adjustments to reconcile net income to