The comparative balance sheet of Eagle Forward is as follows:

	December 31
Assets	2021	2020
Cash	$ 25,000	$ 90,000
Short-term investments	250,000	-
Accounts receivable (net)	590,000	340,000
Inventory	550,000	615,000
Long-term investments	310,000	390,000
Property, plant, and equipment (gross)	1,800,000	1,100,000
Accumulated depreciation	(500,000)	(500,000)
Property, plant, and equipment (net)	1,300,000	600,000
Land	85,000	105,000
Total assets	$ 3,110,000	$ 2,140,000
Liabilities and Stockholders Equity
Accounts payable	$ 900,000	$ 750,000
Short-term debt	190,000	-
Common stock	1,155,000	975,000
Retained earnings	865,000	415,000
Total liabilities and stockholders equity	$ 3,110,000	$ 2,140,000

Additional information for 2021:

1. Net income was $800,000.

2. Equipment costing $450,000 and having a book value of $210,000 was sold for $200,000.

3. A long-term investment was sold for $150,000.

4. Depreciation expense was $240,000.

Required

Prepare a statement of cash flows for 2021 using the indirect method.