its in excel.

Blue Company Income Statement \begin{tabular}{|c|c|} \hline \multicolumn{2}{|c|}{ For the current year ended December 31} \\ \hline Sales & 300,000 \\ \hline COGS & 200,000 \\ \hline Gross margin & 100,000 \\ \hline Selling and administrative expenses & 50,000 \\ \hline Net operating income & 50,000 \\ \hline Loss on sale of equipment & (5,000) \\ \hline Income before taxes & 45,000 \\ \hline Income taxes & 13,000 \\ \hline Net income & 32,000 \\ \hline \end{tabular} Additional Information The company sold equipment that had an original cost of $20,000 and accumulated depreciation of $10,000. The cash proceeds from the sale were $5,000. The company paid a cash dividend during the year. Prepare a statement of cash flows based on the preceeding information. Blue Company Income Statement \begin{tabular}{|c|c|} \hline \multicolumn{2}{|c|}{ For the current year ended December 31} \\ \hline Sales & 300,000 \\ \hline COGS & 200,000 \\ \hline Gross margin & 100,000 \\ \hline Selling and administrative expenses & 50,000 \\ \hline Net operating income & 50,000 \\ \hline Loss on sale of equipment & (5,000) \\ \hline Income before taxes & 45,000 \\ \hline Income taxes & 13,000 \\ \hline Net income & 32,000 \\ \hline \end{tabular} Additional Information The company sold equipment that had an original cost of $20,000 and accumulated depreciation of $10,000. The cash proceeds from the sale were $5,000. The company paid a cash dividend during the year. Prepare a statement of cash flows based on the preceeding information