The following data are taken from the records of Al Zmil Company Additional Information: 1. Held- for-collection investments carried at a cost of $86,000 on 31 December 2020, were sold in 2021 for $68,000. The loss was incorrectly charged directly to Retained Earnings. 2. Plant assets that cost $120,000 and were 80% depreciated were sold in 2021 for $16,000. The loss was incorrectly charged directly to Retained Earnings. 3. Net income reported on the income statement for the year was $118,000. 4. Dividends paid amounted to $20,000. 5. Depreciation charged for the year was $56,000. Required: Prepare a statement of cash flows for the year 2021 using the indirect method in proper form. Show your workings