The partial comparative balance sheets of High Movie Company at March 31, 2021, reported the following:

	March 31
	2021	2020
Current assets:
Cash and cash equivalents	$7,000	$16,000
Accounts receivable	14,800	22,200
Inventories	63,900	60,700
Prepaid expenses	3,400	1,600
Current liabilities:
Accounts payable	57,700	55,300
Accrued liabilities	14.600	16,700
Income tax payable	14,400	10,800

Highs transactions and results for the year ended March 31, 2021 also included the following:

Acquisition of land by issuing note payable $101,000 Payment of cash dividend 31,000 Cash purchase of equipment 78,600 Issuance of long-term note payable to borrow cash 45,000 Sale of long-term investment for cash 13,300 Depreciation expense 15,000 Cash purchase of building 44,000 Net income 57,000 Issuance of common shares for cash 8,000 Share dividend 18,000 Required: Prepare High Movie Companys statement of cash flows for the year ended March 31, 2021, using the indirect method to report cash flows from operating activities.