Condensed financial data of Concord Company are as follows.

Concord Company Comparative Balance Sheets December 31
Assets		2022			2021
Cash		$93,000			$46,400
Accounts receivable		89,500			56,200
Inventory		122,000			102,000
Investments		84,500			87,400
Equipment		250,000			206,000
Accumulated depreciationequipment		(48,100)			(40,900)
		$590,900			$457,100
Liabilities and Stockholders Equity
Accounts payable		$57,400			$47,200
Accrued expenses payable		12,200			17,400
Bonds payable		103,000			70,100
Common stock		249,000			195,000
Retained earnings		169,300			127,400
		$590,900			$457,100

Concord Company Income Statement For the Year Ended December 31, 2022
Sales revenue				$298,000
Gain on disposal of plant assets				8,160
				306,160
Less:
Cost of goods sold		$98,800
Operating expenses (excluding depreciation expense)		13,100
Depreciation expense		49,300
Income tax expense		7,400
Interest expense		2,200		170,800
Net income				$135,360

Additional information:

1.		Equipment costing $91,700 was purchased for cash during the year.
2.		Investments were sold at their carrying value.
3.		Equipment costing $47,700 was sold for $13,760, resulting in a gain of $8,160.
4.		A cash dividend of $93,460 was declared and paid during the year.

Prepare a worksheet for the statement of cash flows using the indirect method. Enter the reconciling items directly in the worksheet columns. (Show details of retained earnings and accumulated depreciation, do not net)