Comparative balance sheets for a International Company are present below. Additional information: Net income for 2014 was $135,000. Cash dividends of $70,000 were declared and paid. Bonds payable amounting to $50,000 were redeemed for cash $50,000. Common stock was issued for $50,000 cash. Depreciation expense was $24,000. Sales for the year were $978,000. Prepare a worksheet for a statement of cash flows for 2014 using to indirect method. Enter the reconciling items directly on the worksheet, using letters to cross-reference each entry