Cassandra Corporations comparative balance sheets are presented below. CASSANDRA CORPORATION Comparative Balance Sheets December 31 2014 2013 Cash $16,780 $17,480 Accounts receivable 25,240 22,200 Investments 19,960 16,230 Equipment 59,920 69,870 Accumulated depreciationequipment (13,910 ) (10,370 ) Total $107,990 $115,410 Accounts payable $14,360 $11,250 Bonds payable 10,020 30,030 Common stock 50,270 44,630 Retained earnings 33,340 29,500 Total $107,990 $115,410 Additional information: 1. Net income was $18,590. Dividends declared and paid were $14,750. 2. Equipment which cost $9,950 and had accumulated depreciation of $1,850 was sold for $3,600. 3. All other changes in noncurrent account balances had a direct effect on cash flows, except the change in accumulated depreciation. (a) Prepare a statement of cash flows for 2014 using the indirect method Compute free cash flow