The balance sheets for Kinder Company showed the following information. Additional information concerning transactions and events during 2021 are presented below. Kinder Company Balance Sheet Cash Accounts receivable (net) Inventory Long-term investments Property, plant & equipment Accumulated depreciation December 31, 2021 December 31, 2020 $30,900 $10,200 43,300 20,300 35,000 42,000 15,000 236,500 150,000 -25,000 $308,000 $212,500 -37.700 Accounts payable Accrued liabilities Long-term notes payable Common stock Retained earnings $17,000 21,000 70,000 130,000 70,000 $308.000 $26,500 17,000 50,000 90,000 29,000 $212.500 Additional data: 1. Net income for the year 2021, $61,000. 2. Depreciation on plant assets for the year, $12,700. 3. Sold the long-term investments for $33,000 (assume gain or loss is ordinary). 4. Paid dividends of $20,000. Additional data: 1. Net income for the year 2021, $61,000. 2. Depreciation on plant assets for the year, $12,700. 3. Sold the long-term investments for $33,000 (assume gain or loss is ordinary). 4. Paid dividends of $20,000. 5. Purchased machinery costing $26,500, paid cash. 6. Purchased machinery and gave a $60,000 long-term note payable. 7. Paid a $40,000 long-term note payable by issuing common stock. Instructions: Prepare a statement of cash flows (using the indirect method) for 2021 for Kinder Company