the murdock corporation reported the following balance sheet data for 2021 and 2020: 2021 2020 cash $ 96,245 $ 33,155 available-for-sale debt securities (not cash equivalents) 24,000 102,000 accounts receivable 97,000 83,550 inventory 182,000 160,300 prepaid insurance 3,030 3,700 land, buildings, and equipment 1,284,000 1,142,000 accumulated depreciation (627,000 ) (589,000 ) total assets $ 1,059,275 $ 935,705 accounts payable $ 91,640 $ 165,670 salaries payable 26,800 33,000 notes payable (current) 40,300 92,000 bonds payable 217,000 0 common stock 300,000 300,000 retained earnings 383,535 345,035 total liabilities and shareholders' equity $ 1,059,275 $ 935,705 additional information for 2021: (1) sold available-for-sale debt securities costing $78,000 for $84,200. (2) equipment costing $20,000 with a book value of $6,700 was sold for $8,550. (3) issued 6% bonds payable at face value, $217,000. (4) purchased new equipment for $162,000 cash. (5) paid cash dividends of $28,500. (6) net income was $67,000. required: prepare a statement of cash flows for 2021 in good form using the indirect method for cash flows from operating activities.
