Condensed financial data of Bonita Inc. follow.

BONITA INC. Comparative Balance Sheets December 31
Assets		2022			2021
Cash		$105,400			$47,800
Accounts receivable		91,400			32,400
Inventory		112,100			102,100
Prepaid expenses		29,500			25,900
Long-term investments		139,900			113,600
Plant assets		275,500			242,800
Accumulated depreciation		(47,100)			(51,200)
Total		$706,700			$513,400
Liabilities and Stockholders Equity
Accounts payable		$111,800			$67,300
Accrued expenses payable		16,500			17,200
Bonds payable		110,800			149,200
Common stock		220,400			175,700
Retained earnings		247,200			104,000
Total		$706,700			$513,400

BONITA INC. Income Statement For the Year Ended December 31, 2022
Sales revenue				$391,500
Less:
Cost of goods sold		$134,500
Operating expenses, excluding depreciation		13,000
Depreciation expense		31,900
Income tax expense		28,000
Interest expense		4,900
Loss on disposal of plant assets		7,500		219,800
Net income				$171,700

Additional information:

1.		New plant assets costing $79,100 were purchased for cash during the year.
2.		Old plant assets having an original cost of $46,400 and accumulated depreciation of $36,000 were sold for $2,900 cash.
3.		Bonds payable matured and were paid off at face value for cash.
4.		A cash dividend of $28,500 was declared and paid during the year.
5.		Common stock was issued at par for cash.
6.		There were no significant noncash transactions.

Prepare a statement of cash flows using the indirect method.