Beltram Corporation's balance sheet and income statement appear below: Assets: Comparative Balance Sheet Cash and cash equivalents Accounts receivable Inventory Property, plant, and equipment Less accumulated depreciation Total assets Liabilities and stockholders' equity: Accounts payable Accrued liabilities Income taxes payable Bonds payable Common stock Retained earnings Total liabilities and stockholders' equity Ending Beginning Balance Balance $ 30 $ 26 37 43 67 63 601 560 377 360 $ 358 $ 332 $ 42 $ 46 23 22 39 39 141 170 63 60 50 (5) $ 358 $ 332 Income Statement Sales $ 710 Cost of goods sold 437 Gross margin 273 Selling and administrative expense 176 97 29 $ 68 Net operating income Income taxes Net income The company did not dispose of any property, plant, and equipment, issue any bonds payable, or repurchase any of its own common stock during the year. The company declared and paid a cash dividend of $13. Required: Prepare a statement of cash flows in good form using the indirect method.