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$141,050 $151,500 Accounts receivable 77,200 91,000 Inventory 93,000 78,200 Prepaid rent 3,600 1,800 Long-term assets: Land 470,000 470,000 Equipment 768,000 660,000 Accumulated depreciation (424,000) (264,000) Total assets$1,128,850 $1,188,500 Liabilities and Stockholders' Equity Current liabilities: Accounts payable$97,000 $83,200 Interest payable 6,750 13,500 Income tax payable 7,600 4,800 Long-term liabilities: Notes payable 112,500 225,000 Stockholders' equity: Common stock 690,000 690,000 Retained earnings 215,000 172,000 Total liabilities and stockholders' equity$1,128,850 $1,188,500 Additional Information for 2021: Net income is $67,000. The company purchases $108,000 in equipment. Depreciation expense is $160,000. The company repays $112,500 in notes payable. The company declares and pays a cash dividend of $24,000. Required: Prepare the statement of cash flows using the indirect method. (List cash outflows and any decrease in cash as negative amounts.)