Boscia Corporation's balance sheet appears below: Comparative Balance Sheet Assets: Cash and cash equivalents.. Accounts receivable. Inventory..... Plant and equipment... Accumulated depreciation. Total assets.............. Liabilities and stockholders' equity: Accounts payable. Wages payable....... Taxes payable. Bonds payable. Deferred taxes.. Common stock.. Retained earnings. Ending Beginning Balance Balance $44 82 71 537 (240) $494 $ 70 24 19 226 19 22 114 Total liabilities and stockholders' equity.. $494 $38 69 69 500 (201) $475 $ 60 21 22 300 18 20 34 $475 The net income for the year was $108. Cash dividends were $28. Required: Prepare a statement of cash flows in good form using the indirect method.