The following information is for Wildcat Corporation for the year ended December 31, 2021.

The company had a balance for cash and cash equivalents of $5,000 on January 1, 2021.

Cash Received from:
Customers	$	2,020
Interest on investments		260
Sale of land		160
Issuance of common stock		720
Issuance of debt securities		2,120
Cash Paid for:
Interest on debt		360
Income tax		78
Debt principal reduction		1,620
Purchase of equipment		3,900
Purchase of inventory		1,000
Dividends on common stock		260
Operating expenses		560

Required: Prepare a statement of cash flows for the year using the direct method for operating activities.