Wildhorse Limited is a private company reporting under ASPE. Its comparative balance sheet at December 31 is as follows:

WILDHORSE LIMITED Balance Sheet December 31
Assets		2021		2020
Cash		$30,780		$22,950
Accounts receivable		202,500		162,000
Inventory		135,000		89,100
Prepaid insurance		4,860		6,750
Equipment and vehicles		337,500		270,000
Accumulated depreciation		(94,500	)	(75,600	)
Total assets		$616,140		$475,200
Liabilities and Shareholders Equity
Accounts payable		$ 61,020		$ 54,000
Salaries payable		8,100		10,800
Interest payable		7,020		5,400
Notes payable		135,000		94,500
Common shares		162,000		108,000
Retained earnings		243,000		202,500
Total liabilities and shareholders equity		$616,140		$475,200

Additional information:
1.		Profit for 2021 was $54,000.
2.		Equipment was purchased during the year. No equipment was sold.
3.		Cash dividends were paid to the common shareholders during the year.

Prepare the cash flow statement using the indirect method.