The following information is taken from BROOKE Corporation's financial statements:

December 31

2021 2020

Cash $53,000 $ 17,000

Accounts receivable, net 97,500 76,900

Supplies 170,000 185,000

Prepaid expenses 8,500 6,800

Land 99,000 60,000

Buildings 314,000 279,000

Accumulated depreciation (32,000) (13,000)

$710,000 $611,700

Accounts payable $ 90,000 $ 84,000

Accrued liabilities 54,000 63,000

Bonds payable 125,000 60,000

Common stock 100,000 100,000

Retained earnings 356,000 312,700

Treasury stock, at cost (15,000) (8,000)

$710,000 $611,700

Net income for the year was $77,300.

A building with a cost of $15,000 and a book value of $11,000 was sold at a loss of $2,000.

Instructions

Prepare a statement of cash flows for BROOKE Corporation for the year 2021. (Use the indirect method.