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

		December 31
		2021			2020
Cash		$ 78,120			$ 33,480
Accounts receivable		126,480			99,200
Allowance for doubtful accounts		(5,580)			(3,844)
Inventory		198,400			217,000
Prepaid expenses		9,300			8,432
Land		124,000			74,400
Buildings		364,560			302,560
Accumulated depreciation		(39,680)			(16,120)
Patents		24,800			43,400
		$880,400			$758,508
Accounts payable		$ 111,600			$ 104,160
Accrued liabilities		66,960			78,120
Bonds payable		155,000			74,400
Common stock		124,000			124,000
Retained earningsappropriated		99,200			12,400
Retained earningsunappropriated		342,240			375,348
Treasury stock, at cost		(18,600)			(9,920)
		$880,400			$758,508

		For 2021 Year
Net income		$97,092
Depreciation expense		23,560
Amortization of patents		6,200
Cash dividends declared and paid		43,400
Gain or loss on sale of patents		none

Prepare a statement of cash flows for Susan 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).)

The following information is taken from Susan Corporation's financial statements: Cash Accounts receivable Allowance for doubtful accounts Inventory Prepaid expenses Land Buildings Accumulated depreciation Patents December 31 2021 2020 $ 78,120 $ 33,480 126,480 99,200 (5,580) (3,844) 198,400 217,000 9,300 8,432 124,000 74,400 364,560 302,560 (39,680) (16,120) 24,800 43,400 $880,400 $758,508 Accounts payable Accrued liabilities Bonds payable Common stock Retained earnings-appropriated Retained earnings-unappropriated Treasury stock, at cost $ 111,600 66,960 155,000 124,000 99,200 342,240 (18,600) $880,400 $ 104,160 78,120 74,400 124,000 12,400 375,348 (9,920) $758,508 Net income Depreciation expense Amortization of patents Cash dividends declared and paid Gain or loss on sale of patents For 2021 Year $97,092 23,560 6,200 43,400 none Prepare a statement of cash flows for Susan 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).) Prepare a statement of cash flows for Susan 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).) Susan Corporation Statement of Cash Flows Increase (Decrease) In Cash Adjustments to reconcile net income to $