Additional information: 1. Dividends declared and paid were $3,000. 2. During the year equipment was sold for $8,500 cash. This equipment cost $18,000 orignation nally and had a book value of $8,500 at ihe time of sale. 3. All depredation expense is in the selling expense category. 4. All sales and purchases are on account. Instructions Prepare a statement of cash flows using the indirect method