2. The operations of The Freida, a small lodging operation, are becoming more complex. Ms. Martin the owner, has asked for your help in preparing her statement of cash flows. She is able to present you with condensed balance sheets and some additional information. Additional information: - Equipment costing $20,000, depreciated to one half its cost, was sold for $8,000. - Common stock, purchased as a long-term investment for $5,000, was sold for $8,000. - Dividends declared during 202 totaled $7,000. - Equipment costing $145,000 was purchased during 202. - Depreciation expense for 202 totaled $30,000. - Long-term debt of $5,000 was reclassified as current at the end of 202. - Common stock of $50,000 was sold and long-term debt of $40,000 (note payable) was borrowed during 202. - The Freida generated net income of $14,000 during 20x2. Q: prepare the SCF as requested by Ms. Martin using the indirect method