The comparative statement of financial position for Cullumber Retailers Ltd. follows:

CULLUMBERRETAILERS LTD. Statement of Financial Position December 31
Assets		2021				2020
Cash		$	0			$	20,000
Accounts receivable			76,000				52,000
Inventory			226,000				173,000
Furniture			135,000				165,000
Accumulated depreciation			(40,000	)			(50,000	)
Total assets		$	397,000			$	360,000
Liabilities and Shareholders Equity
Bank overdraft		$	12,000			$	0
Accounts payable			73,000				50,000
Bank loan payable (noncurrent)			90,000				105,000
Common shares			52,000				62,000
Retained earnings			170,000				143,000
Total liabilities and shareholders equity		$	397,000			$	360,000

Additional information regarding 2021:

1.		Net income was $32,000.
2.		Depreciation expense was $16,000.
3.		During the year, the company did not receive any new bank loans.
4.		During the year, the company did not purchase furniture but did sell some furniture for $6,000, which resulted in a gain on disposal of $2,000.
5.		No common shares were issued during the year but some were repurchased at the cost at which they were originally issued.
6.		During the year, the company paid all dividends declared.

(a) Prepare a statement of cash flows using the indirect method for 2021. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)

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