The following summary transactions occurred during 2021 for Bluebonnet Bakers: Cash Received from: Collections from customers Interest on notes receivable $540,000 11,000 Collection of notes receivable 50,000 Sale of investments 39,000 Issuance of notes payable 200,000 Cash Paid for: Purchase of inventory Interest on notes payable Purchase of equipment 260,000 6,000 98,000 Salaries to employees Payment of notes payable 103,000 45,000 Dividends to shareholders 40,000 The balance of cash and cash equivalents at the beginning of 2021 was $31,000. Required: Prepare a statement of cash flows for 2021 for Bluebonnet Bakers. Use the direct method for reporting operating activities. (Amounts to be deducted should be indicated with a minus sign.)