invesments buildings equpment patents inventory accounts receivable cash 2015 2014 0 3000 0 27750 45000 20000 5000 12000 6250 9000 11850 10000 25500 13000 99350 89000 share capial 33000 33000 retained earnings 20750 4000 allowance foe doubtful accounts 3000 4500 accumulated depriciation Equipment 2000 4500 accumulated depriciation buildings 0 6000 acc.payable 4600 3000 dividends payable 2000 5000 long-term notes payable 31000 25000 notes payabe, short term 3000 4000 99350 89000 equipment that had cost 14000 and was 50% depriciated at time of diposal was sold for 3000 10000 of long-term note payable was paid by cash cash dividends were 3000 on january 1 2015 the building was completely destores by a flood. Isuranse prosseds to building were 30000 equity investments were sold at 4700 Cash was paid for the acquisition of equipment Long term note for 16000 was issued for the aquisitopn of equipment PREPERE CASH FLOW USING INDIRECT METHOD