The net changes in the balance sheet accounts of Maria, Inc. for the year 2021 are shown below:

Account		Debit		Credit
Cash		$ 162,120
Accounts receivable				$ 63,800
Allowance for doubtful accounts				10,900
Inventory		196,200
Prepaid expenses		20,900
Long-term investments				147,500
Land		408,000
Buildings		651,000
Machinery		106,000
Office Equipment				30,000
Accumulated depreciation:
Buildings				21,000
Machinery				21,800
Office Equipment		14,500
Accounts payable		183,900
Accrued liabilities				75,000
Dividends payable				129,000
Premium on bonds				37,600
Bonds payable				940,000
Preferred stock ($50 par)		71,700
Common stock ($10 par)				159,550
Additional paid-in capitalcommon				248,170
Retained earnings		70,000
		$1,884,320		$1,884,320

Additional information:
1.		Net income				$157,500
2.		Cash dividends of $129,000 were declared December 15, 2021, payable January 15, 2022. A 5% stock dividend was issued March 31, 2021, when the market value was $24 per share.
3.		The long-term investments were sold for $136,000.
4.		A building and land which cost $484,500 and had a book value of $366,500 were sold for $402,000. The cost of the land, included in the cost and book value above, was $21,000.
5.		The following entry was made to record an exchange of an old machine for a new one:
		Machinery		160,000
		Accumulated DepreciationMachinery		43,500
		Machinery				54,000
		Cash				149,500
6.		A fully depreciated copier machine which cost $30,000 was written off.
7.		Preferred stock of $71,700 par value was redeemed for $84,880.
8.		The company sold 12,400 shares of its common stock ($10 par) on June 15, 2021 for $26 a share. There were 87,055 shares outstanding on December 31, 2021.
9.		Bonds were sold at 104 on December 31, 2021.
10.		Land that was condemned had a book value of $242,000. Proceeds received totaled $108,000.

Prepare a statement of cash flows (indirect method). Ignore tax effects. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)

Maria, Inc. Statement of Cash Flows For the Year Ended December 31, 2021 Increase (Decrease) in Cash