The Murdock Corporation reported the following balance sheet data for 2021 and 2020: 2021 2020 Cash $ 97,355 $ 33,755 Available-for-sale debt securities (not cash equivalents) 24,500 103,000 Accounts receivable 98,000 84,450 Inventory 183,000 161,200 Prepaid insurance 3,120 3,800 Land, buildings, and equipment 1,286,000 1,143,000 Accumulated depreciation (628,000 ) (590,000 ) Total assets $ 1,063,975 $ 939,205 Accounts payable $ 92,540 $ 166,670 Salaries payable 27,200 33,500 Notes payable (current) 41,200 93,000 Bonds payable 218,000 0 Common stock 300,000 300,000 Retained earnings 385,035 346,035 Total liabilities and shareholders' equity $ 1,063,975 $ 939,205 Additional information for 2021: (1) Sold available-for-sale debt securities costing $78,500 for $84,800. (2) Equipment costing $20,000 with a book value of $6,800 was sold for $8,700. (3) Issued 6% bonds payable at face value, $218,000. (4) Purchased new equipment for $163,000 cash. (5) Paid cash dividends of $29,000. (6) Net income was $68,000. Required: Prepare a statement of cash flows for 2021 in good form using the indirect method for cash flows from operating activities. (Amounts to be deducted should be indicated with a minus sign.)