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

		December 31
		2021			2020
Cash		$ 76,860			$ 32,940
Accounts receivable		124,440			97,600
Allowance for doubtful accounts		(5,490)			(3,782)
Inventory		195,200			213,500
Prepaid expenses		9,150			8,296
Land		122,000			73,200
Buildings		358,680			297,680
Accumulated depreciation		(39,040)			(15,860)
Patents		24,400			42,700
		$866,200			$746,274
Accounts payable		$ 109,800			$ 102,480
Accrued liabilities		65,880			76,860
Bonds payable		152,500			73,200
Common stock		122,000			122,000
Retained earningsappropriated		97,600			12,200
Retained earningsunappropriated		336,720			369,294
Treasury stock, at cost		(18,300)			(9,760)
		$866,200			$746,274

		For 2021 Year
Net income		$95,526
Depreciation expense		23,180
Amortization of patents		6,100
Cash dividends declared and paid		42,700
Gain or loss on sale of patents		none

Prepare a statement of cash flows for Maria Corporation for the year 2021. (Use the indirect method.) (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)

Maria Corporation Statement of Cash Flows

For the Quarter Ended December 31, 2021For the Year Ended December 31, 2021December 31, 2021