Comparative balance sheets for 2024 and 2023 and a statement of income for 2024 are given below for Metagrobolize Industries. Additional information from the accounting records of Metagrobolize also is provided. METAGROBOLIZE INDUSTRIES Comparative Balance Sheets December 31, 2024 and 2023 ($ in thousands) 2024 2023 Assets Cash $ 570 $ 400 Accounts receivable 730 380 Inventory 880 445 Land 750 685 Building 900 900 Less: Accumulated depreciation (250) (235) Equipment 3,450 3,290 Less: Accumulated depreciation (364) (320) Patent 1,900 2,000 $ 8,566 $ 7,545 Liabilities Accounts payable $ 980 $ 680 Accrued liabilities 340 265 Lease liabilityland 130 0 Shareholders' Equity Common stock 3,700 3,500 Paid-in capitalexcess of par 800 755 Retained earnings 2,616 2,345 $ 8,566 $ 7,545 METAGROBOLIZE INDUSTRIES Income Statement For the Year Ended December 31, 2024 ($ in thousands) Revenues Sales revenue $ 3,143 Gain on sale of land 85 $ 3,228 Expenses Cost of goods sold 1,180 Depreciation expensebuilding 15 Depreciation expenseequipment 692 Loss on sale of equipment 25 Amortization of patent 100 Operating expenses 350 2,362 Net income $ 866 Additional information from the accounting records: Annual payments of $20,000 on the finance lease liability are paid each January 1, beginning in 2024. During 2024, equipment with a cost of $720,000 (90% depreciated) was sold. The statement of shareholders equity reveals reductions of $245,000 and $350,000 for stock dividends and cash dividends, respectively. Required: Prepare the statement of cash flows for Metagrobolize Industries using the indirect method.