The balance sheets for Plasma Screens Corporation, along with additional information, are provided below: PLASMA SCREENS CORPORATION Balance Sheets December 31, 2021 and 2020 2021 2020 Assets Current assets: Cash $ 114,250 $ 128,400 Accounts receivable 79,200 93,500 Inventory 98,000 82,700 Prepaid rent 4,600 2,300 Long-term assets: Land 495,000 495,000 Equipment 802,000 685,000 Accumulated depreciation (431,000 ) (274,000 ) Total assets $ 1,162,050 $ 1,212,900 Liabilities and Stockholders' Equity Current liabilities: Accounts payable $ 102,000 $ 87,700 Interest payable 6,450 12,900 Income tax payable 8,600 5,300 Long-term liabilities: Notes payable 107,500 215,000 Stockholders' equity: Common stock 715,000 715,000 Retained earnings 222,500 177,000 Total liabilities and stockholders' equity $ 1,162,050 $ 1,212,900 Additional Information for 2021: Net income is $72,000. The company purchases $117,000 in equipment. Depreciation expense is $157,000. The company repays $107,500 in notes payable. The company declares and pays a cash dividend of $26,500. Required: Prepare the statement of cash flows using the indirect method. (List cash outflows and any decrease in cash as negative amounts.)