Income statement data:

Sales $1,308,000

Depreciation expense 30,000

Net income 156,000

Cash receipts:

From issuance of common stock $56,000

From sale of plant assets (at book value) 10,000

From loan repayment by borrower 24,000

Cash payments:

For purchase of stock investment $44,000

To stockholders as dividends 90,000

Change in working capital accounts:

Cash increase $158,000

Accounts receivable decrease 24,000

Inventory increase 18,000

Accounts payable decrease 6,000

Accrued liabilities increase 16,000

The cash balance was $22,000 at the beginning of 20x1.

How do I create a statement of cash flows for the company using the INDIRECT method