The following summary transactions occurred during 2021 for Bluebonnet Bakers: Cash Received from: Collections from customers $350,000 Interest on notes receivable 6,500 Collection of notes receivable 40,000 Sale of investments 20,000 Issuance of notes payable 105,000 Cash Paid for: Purchase of inventory Interest on notes payable Purchase of equipment 165,000 5,500 65,000 Salaries to employees Payment of notes payable 70,000 26,000 Dividends to shareholders 21,000 The balance of cash and cash equivalents at the beginning of 2021 was $12,000. 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.) BLUEBONNET BAKERS Statement of Cash Flows For the Year Ended December 31, 2021 Cash flows from operating activities: Net cash flows from operating activities Cash flows from investing activities: