The Murdock Corporation reported the following balance sheet data for 2021 and 2020: 2021 $77,375 2020 $22,955 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 15,500 80,000 165,000 1,500 1,250,000 (610,000) $979,375 $76,340 20,000 25,000 200,000 300,000 358,035 $979,375 85,000 68,250 145,000 2,000 1,125,000 (572,000) $876,205 $148,670 24,500 75,000 0 300,000 328,035 $876,205 Additional information for 2021: (1.) Sold available-for-sale debt securities costing $69,500 for $74,000. (2.) Equipment costing $20,000 with a book value of $5,000 was sold for $6,000. (3.) Issued 6% bonds payable at face value, $200,000. (4.) Purchased new equipment for $145,000 cash. (5.) Paid cash dividends of $20,000. (6.) Net income was $50,000. Required: Prepare a statement of cash flows for 2021 in good form using the indirect method for cash flows from operating activities