Given the following information, prepare a statement of cash flows using the indirect method for the operating section In Excel

$ Item Beginning cash balance Net Income Dividends paid Increase in accounts receivable Increase in accounts payable Purchase of equipment (capital expenditure) Depreciation expense Issue notes payable Dividends received Interest paid on long-term debt Amount 30,000 40,000 5,000 10,000 7,000 8,000 4,000 20,000 1,000 1,500