Audio House, Incorporated, is developing its annual financial statements at December 31 , current year. The statements are complete except for the statement of cash flows. The completed comparative balance sheets and income statement are summarized as follows: Additional Data: a. Bought equipment for cash, $59,000. b. Borrowed an additional $11,200 and signed an additional long-term note payable. c. Issued new shares of stock for $5,000 cash. d. Dividends of $6,800 were declared and paid in cash. e. Other expenses included depreciation, $15,200; wages, $21,000; and taxes, $25,400. f. Accounts payable includes only inventory purchases made on credit. . Prepare the statement of cash flows for the year ended December 31, current year, using the indirect method