The following selected data for ABC Company for the year ended December $31,2020,$ is available to you for preparing the cash flow statement:

Cost of goods sold $$56,500$ Sales revenue $$97,300$

Amortization expense $14,100$ Interest revenue $4,100$

Income tax expense $2,300$ Dividend revenue $3,600$

Other operating expenses $17,700$ Salary expense $24,000$

Loss on sale of investments $1,400$ Interest expense $5,900$

Gain on sale of property,

plant, and equipment $7,200$

The cash account began the year with a balance of $$15,000$ and ended the year with a balance of $$195,800.$

Accounts receivable decreased $$13,600$

Inventory increased $6,800$

Prepaid expenses decreased $2,700$

Accounts payable increased $21,400$

Salary payable increased $1,500$

Accrued liabilities decreased $4,300$

Income tax payable increased $800$

Acquisition of property, plant, and equipment $46,000$

Issuance of common shares $125,000$

Cash received from sale of investments $35,000$

Collection of loan principal $22,600$

Payment of dividends $15,000$

Purchased equipment by signing a note payable $20,000$

Cash received from sale of property, plant, and equipment $31,700$

Instructions:

Refer to Table. Prepare a statement of cash flows in good form assuming that ABC Company uses the indirect method.