4) From the following information for Epperson Company, prepare in good form a statement of cash flows for the year ended December 31, 2014, using the Indirect method. (12 p.) Amortization of patent Depreciation expense Net income Payment of dividends Purchase of equipment Retirement of long-term debt Issuance of common stock Cash received in the sale of land includes 5,000 gain Decrease in accounts receivable Increase in inventory Increase in accounts payable Cash balance January 2014 Cash balance December 312014 $ 8.000 14.000 H50,000 58,000 33,500 20,000 30.000 42.000 FA A LA 2500 1.500 1200 34,800