Guling Legal Services, Inc., ended 2020 with cash of $11,000. During 2021, Guling earned net income of $80,000 and had adjustments to reconcile net income to net cash provided by operations totaling $ 16,000 (this is a negative amount). Guling paid $ 32,000 to purchase equipment during 2021. During 2021, the company declared and paid dividends of $35,000. Prepare Guling's statement of cash flows for the year ended December 31, 2021, complete with its proper heading. (Use parentheses or a minus sign to show cash payments, cash outflows, and/or a net decrease in cash.)