Angie Company for the fiscal years ended December 31, 2018 and 2017 follows. Provide a cash flow statement using the indirect method. Contribute a title the statement.

2018 Net income 142500, Depreciation expense 42000, Purchase of Plant Assets 135000, Disposal of Plant Assets 40000, Gain (loss) on Disposal of Plant Assets (10,000), Accounts Receivable balance 64500, Accounts Payable Balance 42000, Interest expense 8000, Income taxes paid 35000, Dividends Paid 30000, Common stock Issued for Cash 20000.

2017 Net Income 162000, Depreciation Expense 35000, Purchase of plant assets 125000, Disposal of plant assets 50000, Gain (loss) on disposal of plant assets 5000, Accts Receivable Balance 58000, Accts payable balance 39000, Interest expense 6000, Income taxes paid 28000, Dividends paid 25000, Common stock issued for cash 0.