The partial comparative balance sheets of Impel Corporation at December 31, 2021, reported the following: December 31 2021 2020 Current assets: Cash $27,000 $21,000 Accounts receivable 43,000 49,000 Inventories 113,000 97,000 Current liabilities: Accounts payable $0 $0 Impels transactions and results for the year ended December 31, 2021 also included the following: Net income $40,000 Depreciation expense 9,000 Acquisition of equipment for cash 15,000 Payment of cash dividend 18,000 Required: Prepare Impel Corporations statement of cash flows for the year ended December 31, 2021, using the indirect method to report cash flows from operating activities.