The following information is taken from Escape Rooms Inc's financial statements:

December 20x2 December 20x1

Cash $82,000 $27,000

Accounts receivable 95,000 80,000

Allowance for doubtful accounts (4,500) (3,100)

Inventory 155,000 175,000

Prepaid Expenses 7,500 6,800

Land 88,000 60,000

Buildings 287,000 244,000

Accumulated depreciation (30,000) (13,000)

Patents 20,000 35,000

Totals: $700,000 $611,700

Accounts Payable $88,000 $84,000

Accrued liabilities 54,000 63,000

Bonds Payable 120,000 60,000

Common Stock 100,000 100,000

Retained earnings--appropriated 80,000 10,000

Retained earnings--unappropriated 273,000 302,700

Treasury Stock, as cost (15,000) (8,000)

Totals: $700,000 $611,700

Information for 20x2 year:

Net income $66,300

Depreciation expense 17,000

Amortization of patents 5,000

Cash dividends declared and paid 26,600

Gain or loss on sale of patents none

Create the statement of cash flows for the Pagnozzi Corporation for the year 20x2. (Use the indirect method). Assume that Land, Building, and Treasury Stock were purchased for cash, the patents were sold for $10,000 cash, and the bonds were issued at face for cash.