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 $ 155,100 $ 171,800 Accounts receivable 74,800 88,000 Inventory 87,000 72,800 Prepaid rent 2,400 1,200 Long-term assets: Land 440,000 440,000 Equipment 732,000 630,000 Accumulated depreciation (406,000 ) (252,000 ) Total assets $ 1,085,300 $ 1,151,800 Liabilities and Stockholders' Equity Current liabilities: Accounts payable $ 91,000 $ 77,800 Interest payable 6,900 13,800 Income tax payable 6,400 4,200 Long-term liabilities: Notes payable 115,000 230,000 Stockholders' equity: Common stock 660,000 660,000 Retained earnings 206,000 166,000 Total liabilities and stockholders' equity $ 1,085,300 $ 1,151,800 Additional Information for 2021: Net income is $61,000. The company purchases $102,000 in equipment. Depreciation expense is $154,000. The company repays $115,000 in notes payable. The company declares and pays a cash dividend of $21,000. Required: Prepare the statement of cash flows using the indirect method. (List cash outflows and any decrease in cash as negative amounts.