Create a statement of cash flows using the direct and indirect method.

Charge 5 $4,000 37,0001000 26,000 2,000 70.000 5,00 3,000)40,000) 200.000(0)15,000 Buiding A/D-Ba A/D-taupment 2B,000 Bonds Poyable Commos Stock Rutained Earnings 33,0000,000 D,000 110,000 150,000 40,000 60,000 D160 For the Year Ended Decembr 31, 2012 $80,000 Grons Prof Operating Ex Inteniit Expense Loss on Sale of Equipment Net Opraning income income Tax [ 5 221,000 22,000 65,000 135 DOO 1) Operating expenses indlude depreciation espense of $33,000 and amortiaton of prepaid espenses of $2,000 2 Land i sold at its book value for cash 3] Cavh dividends of $55,000 were paid in 2022 4) Interest experse of $12.000 wi paid in cnh 5) Equipment with a cost of S of $36,000 was sold for 534,000 cash. 61 Bonds were redeemed at their book value for cash 7) Common stock ($1 PVj was issed for cash. 165,000s purchased tor cash, Equprant with a cost ot $41.000 and s tock value