Condensed financial data of Oakley Company appear below.

Oakley Company

Comparative Balance Sheets

December 31

Assets	2017	2016
Cash	$82,700	$47,250
Account Receivable	90,800	57,000
Inventory	126,900	102,650
Investment	84,500	87,000
Equipment	255,000	205,000

Accumulated depreciation-equipment

(49,500)

(40,000)

$590,400 $458,900

Liabilities and Stockholders Equity

Account Payable	$57,700	$48,280
Accrued expenses payable	12,100	18,830
Bonds Payable	100,000	70,000
Common stock	250,000	200,000
Retained Earnings	170,600	121,790
	$590,400	$458,900

Additional information

1. Equipment costing $97,000 was purchased for cash during the year.

2. Investments were sold at cost.

3. Equipment costing $47,000 was sold for 15,550, resulting in gain of $8,750.

4. A cash dividend of $83,400 was declared and paid during the year.

Instructions : Prepare statement of cash flows using the indirect method.

Please Help. Thanks.