The following summary transactions occurred during 2021 for Bluebonnet Bakers:

Cash Received from:
Collections from customers	$	420,000
Interest on notes receivable		8,000
Collection of notes receivable		47,000
Sale of investments		27,000
Issuance of notes payable		140,000
Cash Paid for:
Purchase of inventory		200,000
Interest on notes payable		9,000
Purchase of equipment		81,000
Salaries to employees		86,000
Payment of notes payable		33,000
Dividends to shareholders		28,000

The balance of cash and cash equivalents at the beginning of 2021 was $19,000. 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.)