Additional information:

New plant assets costing $$79,000$ were purchased for cash during the year:

Old plant assets having an original cost of $$46,000$ and accumulated depreciation of $$36,000$ were sold for $$2,500$ cash

Bonds payable matured and were paid off at face value for cash.

A cash dividend of $$36,500$ was declared and paid during the year:

Common stock was issued at par for cash.

Therewere no significant noncash transactions.

Cullumber Company

Comparative Balance Sheets

December $31$

$\backslash$table$[[$Assets$,2022,2021,],[$Cash$,$$$100,000,$$$47,000,],[$Accounts receivable,$91,000,32,000,],[$Inventory$,111,000,101,000,],[$Prepaid expenses,$29,000,25,000,],[$Long$-$terminvestments,$139,000,113,000,],[$Plantassets$,274,000,241,000,],[$Accumulated depreciation,$146,000,,(51,000)$

Please Prepare a statement of cash flows using the indirect method $.$