Condensed financial data of Crane Inc. follow. Assets Cash Accounts receivable CRANE INC. Comparative Balance Sheets December 31 Inventory Prepaid expenses Long-term investments Plant assets Accumulated depreciation Total Liabilities and Stockholders' Equity 2022 $82,500 88,000 111,400 30,000 141,000 285,700 (46,100) $692,500 2021 $49,700 37,700 102,700 27,300 113,100 242,400 (48,100) $524,800

Additional information: 1. New plant assets costing $100,400 were purchased for cash during the year. 2. Old plant assets having an original cost of $57,100 and accumulated depreciation of $49,800 were sold for $1,300 cash. 3. Bonds payable matured and were paid off at face value for cash. 4. A cash dividend of $33,100 was declared and paid during the year. \begin{tabular}{lrr} \hline Liabilities and Stockholders' Equity & & \\ \hline Accounts payable & $104,300 & $61,000 \\ Accrued expenses payable & 16,100 & 21,400 \\ Bonds payable & 118,400 & 149,600 \\ Common stock & 220,900 & 174,000 \\ Retained earnings & 232,800 & 118,800 \\ \hline Total & $692,500 & $524,800 \\ \hline \end{tabular} Condensed financial data of Crane Inc. follow. Liabilities and Stockholders' Equity Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a sign e g. 15,000 or parenthesis e.g. (15,000)