The balance sheets for Plasma Screens Corporation, along with additional information, are provided below:

PLASMA SCREENS CORPORATION Balance Sheets December 31, 2021 and 2020
	2021				2020
Assets
Current assets:
Cash	$	114,250			$	128,400
Accounts receivable		79,200				93,500
Inventory		98,000				82,700
Prepaid rent		4,600				2,300
Long-term assets:
Land		495,000				495,000
Equipment		802,000				685,000
Accumulated depreciation		(431,000	)			(274,000	)
Total assets	$	1,162,050			$	1,212,900
Liabilities and Stockholders' Equity
Current liabilities:
Accounts payable	$	102,000			$	87,700
Interest payable		6,450				12,900
Income tax payable		8,600				5,300
Long-term liabilities:
Notes payable		107,500				215,000
Stockholders' equity:
Common stock		715,000				715,000
Retained earnings		222,500				177,000
Total liabilities and stockholders' equity	$	1,162,050			$	1,212,900

Additional Information for 2021:

1. Net income is $72,000.
2. The company purchases $117,000 in equipment.
3. Depreciation expense is $157,000.
4. The company repays $107,500 in notes payable.
5. The company declares and pays a cash dividend of $26,500.

Can someone please help me create the statement of cash flow using the indirect method?