The following information is available for Thien Thanh Corporation for the year ended December 31, 2021: Acquisition of long-term bonds issued by a partner company 32,000 Proceeds from the sale of an equipment which has book value of $23,100 18,200 Acquisition of treasury stock for cash 21,600 Depreciation expense 11,200 Payment of cash dividends 12,000 Borrow from a bank 30,000 Net income 25,700 In addition, the following information is available from the comparative balance sheet for Thien Thanh at the end of 2021 and 2020: 2021 2020 Cash $40,900 $16,400 Accounts receivable (net) 9,300 10,700 Inventory 6,100 3,900 Accounts payable 12,600 15,100 Interest payable 9,200 5.800 Instructions Prepare Thien Thanh's statement of cash flows for the year ended December 31, 2021, using the indirect method