Chris Corporation's balance sheet appears below: Comparative Balance Sheet Ending Balance Beginning Balance $ $ 27 30 65 500 178 29 26 61 390 160 $ 444 $ 346 Assets: 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 equity $ $ 46 23 46 78 34 217 $ 444 43 24 47 90 30 112 $ 346 The net income for the year was $126. Cash dividends were $21. 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. Required: Prepare a statement of cash flows in good form using the indirect method