Given the following information for Sunny Corporation for the year ended December 31, 2024:

• Net income: $100,000
• Depreciation expense: $20,000
• Increase in accounts receivable: $10,000
• Decrease in inventory: $5,000
• Increase in accounts payable: $8,000
• Purchase of equipment: $30,000 Prepare a cash flow statement using the indirect method.