Cosette Corporation's comparative balance sheets are presented below. COSETTE CORPORATION Comparative Balance Sheets December 31 2014 2013 Cash $ 12,200 $ 17,700 Accounts receivable 25,200 22,300 Investments 25,000 16,000 Equipment 60,000 70,000 Accumulated depreciation _(14,000) (10,000) Total $108.400 $116.000 Accounts payable $ 14,600 $11,100 Bonds payable 10,000 30,000 Common stock 50,000 45,000 Retained earnings 33.800 29.900 Total $108.400 $116.000 Additional information: 1. Net income was $17,300. 2. Dividends -- Calculate the amount. 3. Equipment which cost $10,000 and had accumulated depreciation of $2,200 was sold for $3,800. 4. Loss on Disposal of Equipment -- Calculate the amount. 5. Depreciation Expense - Calculate the amount Additional information: 1. Net income was $17,300. 2. Dividends -- Calculate the amount. 3. Equipment which cost $10,000 and had accumulated depreciation of $2,200 was sold for $3,800. 4. Loss on Disposal of Equipment -- Calculate the amount 5. Depreciation Expense - Calculate the amount. 5. All other changes in noncurrent account balances had a direct effect on cash flows, except the change in accumulated depreciation. Requirement: Prepare a statement of cash flows for 2014 using the indirect method