The following information for Walking Dead Costume Company is available for $2021$:

depreciation expense $8,500$$

cash paid for new company truck $22,000$

cash paid to redeem bonds $50,000$

cash dividends paid $27,000$

increase in the balance of accounts payable $4,000$

cash received from the sale of used equipment $19,000$

gain realized from the sale of used equipment $3,000$

decrease in the balance of accounts receivable $3,000$

increase in the balance of inventory $6,000$

cash paid for investments in ABC Company stock $13,000$

amortization expense $3,000$

net Income $178,000$

cash Balance, January $1,2021123,000$

Instructions: Prepare a cash flow statement for Walking Dead Company for the year ended December $31,2021$