Troll Corp had the following financial data related to the years ended December 31:

December 31,20212020Cash$42,740$56,980Accounts receivable23,50021,500Merchandise inventory45,000122,000Long-term investments202,000120,000Equipment320,000201,000Accumulated depreciation, equipment64,00035,000$569,240$486,480Accounts payable$16,200$13,200Income taxes payable23,00022,300Bonds payable44,50064,000Common shares152,000133,000Retained earnings333,540253,980$569,240$486,480Sales (all on credit)$479,892Cost of goods sold$161,644Depreciation expense44,000Other operating expenses56,431Interest expense10,185Loss on sale of equipment3,822276,082Profit$203,810(1) There was no gain or loss on the long-term investments sold or the bonds retired.(2) Old equipment with an original cost of $40,000 with accumulated depreciation of $15,000 was sold for $21,178.(3) New equipment was purchased for $159,000.(4) Dividends of $124,250 were paid during the year.(5) Additional shares were issued during the year.

Prepare a statement of cash flows for the year ended December 31, 2021, using the indirect method.