20X4 Mackey Limited reported the following selected balances: Account Title 20x3 Machinery 5 315,600 $ 192,400 Accumulated depreciation, machinery (119,300) (68,900) Bonds payable (166,700) (111,500) Common shares (433,500) (278, 800) Preferred Shares (27,900) (167,300) Retained earnings (260,800) (199, 100) *Brackets denote a credit balance. Other information: 1 There was a stock dividend of $27,900 on common shares and a cash dividend of $39.100. 2. Or the preferred shares, $55,900 were retired for cash, and $83,900 were converted into bonds payable. 3. Some common shares were issued for cash during the period. 4. Machinery with a netbook value of $31,300 and an original cost of $54,300 was sold during the year at a loss of $1.200. Other machinery was purchased for cash 5. Any unexplained change in the accounts should be assumed to be because of logical transactions. Required: Prepare a partial statement of cash flows using indirect method. (Deductible amounts and Cash outflows should be indicated with minus sign.)