The following summary transactions occurred during 2021 for Bluebonnet Bakers: Cash Received from: Collections from customers $490,000 Interest on notes receivable 11,500 Collection of notes receivable 54,000 Sale of investments 34,000 Issuance of notes payable 175,000 Cash Paid for: Purchase of inventory Purchase of equipment 235,000 Interest on notes payable 7,500 90,000 Salaries to employees Payment of notes payable Dividends to shareholders 95,000 40,000 35,000 The balance of cash and cash equivalents at the beginning of 2021 was $26,000. 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.)