The Murdock Corporation reported the following balance sheet data for 2021 and 2020: Additional information for 2021 : (1) Sold available-for-sale debt securities costing $73,500 for $78,800. (2) Equipment costing $20,000 with a book value of $5,800 was sold for $7,200. (3) Issued 6% bonds payable at face value, $208,000. (4) Purchased new equipment for $153,000 cash. (5) Paid cash dividends of $24,000. (6) Net income was $58,000. 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.)