XYZ Corporation began operations on January 1, 2020. Its post-closing trial balance at December 31, 2020 and 2021, is shown below along with some other information. XYZ Corporation Post-Closing Trial Balance Account Cash Accounts receivable Merchandise inventory. Plant assets Accumulated depreciation Accounts payable Salaries payable Long-term notes payable Common stock Retained earnings December 31 2021 2020 $157,000 $162,000 305,000 321,000 111.000 99,000 748,000 685,000 418,000 415,000 202.000 200.000 XYZ Corporation Income Statement 9,000 15.000 290,000 189.000 Net loss 202.000 202.000 200.000 246.000 For Year Ended December 31, 2021 h woll Revenues: Sales Expenses and other: Cost of goods sold. Other expenses Depreciation expense $855,000 417,000 11,000 ******** Gain on sale of plant assets (21,000) Total expenses and other....... + $1,257,000 1,262,000 $5,000 Other information regarding XYZ Corporation and its activities during 2021: 1. Assume all accounts have normal balances. 2. Cash dividends were declared and 3. Plant assets worth $178,000 were purchased during the year by paying cash of $46,000 and issuing a long-term note payable for the balance. 4. Plant assets were sold during the year. Prepare the operating activities section of the statement of cash flows for 2021 using the indirect method.