The Murdock Corporation reported the following balance sheet data for 2021 and 2020 : Additional information for 2021: (1) Soid available-for-sale debt securities costing $70,000 for $74,600. (2) Equipment costing $20,000 with a book value of $5,100 was sold for $6,150. (3) Issued 6% bonds payable at face value, $201,000. (4) Purchased new equipment for $146,000cash. (5) Paid cash dividends of $20,500. (6) Net income was $51,000. Required: Prepare a statement of cash flows for 2021 in good form using the indirect method for cash flows from operating activities. (Amo to be deducted should be indicated with a minus sign.)