A comparative balance sheet for Austin Corporation is presented below: AUSTIN CORPORATION Comparative Balance Sheet 2013 2012 Assets Cash $ 39.000 $ 31,000 Trade receivables (net) 73,000 60.000 Prepaid insurance 19.000 17,000 Land 18,000 40.000 Equipment 70.000 60.000 Accumulated depreciation (20.000) (13.000) Total assets $199,000 $195.000 Liabilities and Shareholders' Equity Trade payables $ 11.000 $ 6.000 Bonds payable 27.000 19,000 Common shares 140,000 115,000 Retained earnings 21.000 55.000 Total liabilities and shareholders' equity $199.000 $195,000 Additional information for 2013: 1. Net loss for 2013 is $25,000. 2. Cash dividends of $9,000 were declared and paid in 2013. 3. Land was sold for cash at a loss of $10,000. This was the only land transaction during the year 4. Equipment with a cost of $15,000 and accumulated depreciation of $10,000 was sold for $5,00 cash. 5. $12,000 of bonds were retired during the year at their carrying amount. 6. Equipment was acquired for common shares. The fair value of the shares at the time of the exchange was $25,000. Prepare a cash flow statement for the year ended 2013, using the indirect method