indirect method

The following information is taken from ABC Corporation's financial statements: Cash Accounts receivable, net Supplies Prepaid expenses Investments Land Buildings Accumulated depreciation-building Accounts payable Accrued liabilities Bonds payable Common stock Retained earnings Treasury stock, at cost Net income for the year was $77,300. A building with a cost of $15,000 and a book value of $11,000 was sold at a loss of $2,000. Dividends were declared and paid. Instructions Prepare a statement of cash flows for ABC Corporation for the year 2021. (Use the indirect method.)