The following is a comparative balance sheet of Cowboy Company for 2020 and 2021. Cash Accounts Receivable Inventory Available-for-Sales Security Equipment Accumulated Depreciation 2021 $ 250,000 327.600 822.000 0 2.400.000 (700.000) 3,099,600 2020 $ 220,000 356,000 780,000 200,000 2,040,000 (760,000) 2,836,000 Accounts Payable Bonds Payable, due 2025 Common Stock, $20 par Additional Paid-in Capital Retained Earnings 359.000 0 1,800,000 280,000 660,600 3,099,600 281,000 400,000 1,600,000 200.000 355,000 2,836,000 Additional information: 1) Net income: $545,600 for 2021 and $555,000 for 2020. 2) Depreciation reported on the 2021 income statement: $140,000. 3) Fully depreciated equipment ($200,000), no residual value, was scrapped for nothing (thrown away). Equipment was purchased for $560,000. 4) Bonds of $400,000 were retired at their face value. 5) 10,000 shares of common stock were issued for cash at $28 per share. 6) Cash dividend declared and paid $240.000 7) Available-for-sale securities with a book value of $200,000 were sold for $300,000. Prepare a statement of cash flows (operating, investing and financing activities) for Cowboy for 2021, using the indirect method