The Murdock Corporation reported the following balance sheet data for $2021$ and $2020$:

$20212020$

Cash $ $97,355$ $ $33,755$

Available$-$for$-$sale debt securities $($not cash equivalents$)24,500103,000$

Accounts receivable $98,00084,450$

Inventory $183,000161,200$

Prepaid insurance $3,1203,800$

Land, buildings, and equipment $1,286,0001,143,000$

Accumulated depreciation $(628,000)(590,000)$

Total assets $ $1,063,975$ $ $939,205$

Accounts payable $ $92,540$ $ $166,670$

Salaries payable $27,20033,500$

Notes payable $($current$)41,20093,000$

Bonds payable $218,0000$

Common stock $300,000300,000$

Retained earnings $385,035346,035$

Total liabilities and shareholders' equity $ $1,063,975$ $ $939,205$

Additional information for $2021$:

$(1)$ Sold available$-$for$-$sale debt securities costing $$78,500$ for $$84,800.$

$(2)$ Equipment costing $$20,000$ with a book value of $$6,800$ was sold for $$8,700.$

$(3)$ Issued $6\%$ bonds payable at face value, $$218,000.$

$(4)$ Purchased new equipment for $$163,000$ cash.

$(5)$ Paid cash dividends of $$29,000.$

$(6)$ Net income was $$68,000.$

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.$)$