Floyd depreciate equipment costing $$60,000$ with scrapped no salvage and new Bonds payable for $$100,000$ were retired by payment at their face amount $5000$ shares of common stock were issued at $$13$ for cash. Cash dividends declared and paid

$$25,000.$

prepare a statement of cash flows for the year ended December $31$ year two using the indirect method use the minus sign to indicate cash outflows cash payments decreases in cash or any negative adjustments.