The Murdock Corporation reported the following balance sheet data for 2021 and 2020: Cash Available-for-sale debt securities (not cash equivalents) Accounts receivable Inventory Prepaid insurance Land, buildings, and equipment Accumulated depreciation Total assets Accounts payable Salaries payable Notes payable (current) Bonds payable Common stock Retained earnings Total liabilities and shareholders' equity 2021 2020 $ 94,025 $ 31,955 23,000 100,000 95,000 81,750 180,000 2,850 1,280,000 (625,000) 158,500 3,500 1,140,000 (587,000) $1,049,875 $ 928,705 $ 89,840 $ 163,670 26,000 32,000 38,500 90,000 215,000 300,000 380,535 $1,049,875 300,000 343,835 $ 928,705 Additional information for 2021: (1) Sold available-for-sale debt securities costing $77,000 for $83,000. (2) Equipment costing $20,000 with a book value of $6,500 was sold for $8,250. (3) Issued 6% bonds payable at face value, $215,000. (4) Purchased new equipment for $160,000 cash. (5) Paid cash dividends of $27,500. (6) Net income was $65,000. Required: Prepare a statement of cash flows for 2021 in good form using the indirect method for cash flows from operating activities. (Amounts to be deducted should be Indicated with a minus sign.)