The comparative balance sheet of Playmaker Industries is presented below.

	2021				2020
Cash	$	96,245			$	33,155
Available-for-sale debt securities (not cash equivalents)		24,000				102,000
Accounts receivable		97,000				83,550
Inventory		182,000				160,300
Prepaid insurance		3,030				3,700
Land, buildings, and equipment		1,284,000				1,142,000
Accumulated depreciation		(627,000	)			(589,000	)
Total assets	$	1,059,275			$	935,705
Accounts payable	$	91,640			$	165,670
Salaries payable		26,800				33,000
Notes payable (current)		40,300				92,000
Bonds payable		217,000				0
Common stock		300,000				300,000
Retained earnings		383,535				345,035
Total liabilities and shareholders' equity	$	1,059,275			$	935,705

Additional information for 2021:

• (1) Sold available-for-sale debt securities costing $78,000 for $84,200.
• (2) Equipment costing $20,000 with a book value of $6,700 was sold for $8,550.
• (3) Issued 6% bonds payable at face value, $217,000.
• (4) Purchased new equipment for $162,000 cash.
• (5) Paid cash dividends of $28,500.
• (6) Net income was $67,000.

Required: Using the indirect method for reporting cash flows from operating activities, prepare the 2021 statement of cash flow for Playmaker Industries. (Amounts to be deducted should be indicated with a minus sign.)