Condensed financial data of Crane Inc. follow.

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

CRANE INC. Income Statement For the Year Ended December 31, 2022
Sales revenue				$380,200
Less:
Cost of goods sold		$134,600
Operating expenses, excluding depreciation		12,200
Depreciation expense		47,800
Income tax expense		27,500
Interest expense		5,000
Loss on disposal of plant assets		6,000		233,100
Net income				$147,100

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.
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