The following information is taken from Brenda Corporation's financial statements: Cash Accounts receivable Allowance for doubtful accounts Inventory Prepaid expenses Land Buildings Accumulated depreciation Patents December 31 2021 2020 $ 69,930 $ 29,970 113,220 88,800 (4,995) (3,441) 177,600 194,250 8,325 7,548 111,000 66,600 326,340 270,840 (35,520) (14,430) 22,200 38,850 $788,100 $678,987 Accounts payable Accrued liabilities Bonds payable Common stock Retained earnings-appropriated Retained earningsunappropriated Treasury stock, at cost $ 99,900 59,940 138,750 111,000 88,800 306,360 (16,650) $788,100 $ 93,240 69,930 66,600 111,000 11,100 335,997 (8,880) $678,987 Net income Depreciation expense Amortization of patents Cash dividends declared and paid Gain or loss on sale of patents For 2021 Year $86,913 21,090 5,550 38,850 none Prepare a statement of cash flows for Brenda Corporation for the year 2021. (Use the indirect method.) (Show amounts that decrease cash flow with either a-signeg.-15,000 or in parenthesis eg. (15,000).)