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BGP Electrical Supply is developing its annual financial statements at December 31 , current year. The statements are complete except for the statement of cash flows. The completed comparative balance sheets and income statement are summarized: Additional Data: a. Bought equipment for cash, $22,800. b. Paid $6,300 on the long-term note payable. c. Issued new shares of stock for $18,900 cash. d. No dividends were declared or paid. e. Other expenses included depreciation, $6,500; wages, $20,400; taxes, $6,500; other, $5,700. Additional Data: a. Bought equipment for cash, $22,800. b. Paid $6,300 on the long-term note payable. c. Issued new shares of stock for $18,900 cash. d. No dividends were declared or paid. e. Other expenses included depreciation, $6,500; wages, $20,400; taxes, $6,500; other, $5,700. f. Accounts payable includes only inventory purchases made on credit. Because there are no liability accounts relating to taxes or other expenses, assume that these expenses were fully paid in cash. Required: 1. Prepare the statement of cash flows for the year ended December 31 , current year, using the indirect method. Note: List cash outflows as negative amounts