(12 pts) The following information applies to Roosevelt Corporation 24. 2017 2018 Accounts Receivable Equipment 35,000 51,000 45,000 67,000 Allowance for doubtful accounts Accumulated depreciation - equipment Notes payable Dividends payable Common stock Additional paid-in capital Retained earnings 10,600 12,000 20,000 5,000 50,000 30,000 15,000 12,000 25,000 39,000 -0- 60,000 34,000 95,000 Additional data related to 2018 are as follows. 1. A note payable for $19,000 was issued for acquisition of equipment 2. Equipment that had cost $35,000 and was 40% depreciated at time of disposal was s $12,000. 3. Dividends of $5,000 were paid during the year epare a statement of cash flow using the INDIRECT METHOD