During the year, the company sold for $17,000 cash old equipment that had cost $36,000 and had $19,000 accumulated depreciation. New equipment worth $60,000 was acquired in exchange for $60,000 of bonds payable. Bonds payable of $120,000 were retired for cash at a loss. A $26,000 cash dividend was declared and paid. All stock issuances were for cash. Required a. Compute the change in cash that occurred in 2013. b. Prepare a statement of cash flows using the indirect method Support a. Change in Cash during 2013 $ O b. Use a negative sign with cash outflow answers. DAIRY COMPANY Statement of Cash Flows For Year Ended December 31, 2013 Cash Flow from Operating Activities Net Income Add (deduct) items to convert net income to cash basis Depreciation Goodwill Amortization Loss on Bond Retirement Accounts Receivable Inventory Prepaid Expenses Accounts Payable Interest Payable Income Tax Payable Cash Flow Provided by Operating Activities Cash Flow from Investing Activities Sale of Equipment Cash Flow from Financing Activities Retirement of Bonds Payable Issuance of Common Stock Payment of Dividends Cash Used by Financing Activities NetChange in Cash Cash at Beginning of Year Cash at End of Year Please answer all parts of the