Beltram Corporation's balance sheet and income statement appear below: Comparative Balance Sheet Ending Beginning Balance Balance Assets: Cash and cash equivalents $ 30 $ 26 Accounts receivable 37 43 Inventory 67 63 Property, plant, and equipment 601 560 Less accumulated depreciation 377 360 Total assets $358 $332 Liabilities and stockholders' equity: Accounts payable $ 42 $ 46 Accrued liabilities 23 22 Income taxes payable 39 39 Bonds payable 141 170 Common stock 63 60 Retained earnings 50 (5) Total liabilities and stockholders' equity $358 $332 Income Statement Sales $ 710 Cost of goods sold 437 Gross margin 273 Selling and administrative expense 176 Net operating income 97 Income taxes 29 Net income $68 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.