Additional information: Net income for 2014 was dollar 93,000. Cash dividends of dollar 35,000 were declared and paid. Bonds payable amounting to dollar 50,000 were redeemed for cash dollar 50,000. Common stock was issued for dollar 42,000 cash. No equipment was sold during 2014, but land was sold at cost. Instructions Prepare a statement of cash flows for 2014 using the indirect method