Keeper Corporation's income statement for the year ended June 30, 2014, and its comparative balance sheets for June 30, 2014 and 2013 follow Keeper Corporation Income Statement For the Year ended June 30, 2014 Sales Cost of goods sold Gross margin Operating expenses Operating income Inlcrest expense Income before income taxes Income taxes cxpcnsc Net incouc $234.000 156.000 S 78.000 45.000 S 33.000 2.800 S 30.200 12,300 S 17.900 Keeper Corporation Comparative Balance Sheets June 30, 2014 and 2013 2014 2013 Assets Cash Accounts receivable (net) Inventory Prepaid expenses Furniture Accumulated depreciation furniture Total assets $ 69,900 21,000 43,400 3,200 55,000 (9.000) $183,500 S 12.500 26,000 48.400 2.600 60,000 (5.000) $144,500 Liabilities and Stockholders' Equity Accounts payable Income taxes payable Noles payable (long-term) Common stock. $10 par value Retained earnings Total liabilities and stockholders' equity $ 13,00 1.200 37.000 115.000 17.300 $ 183,500 $ 14,000 1,800 35,000 90,000 3.700 S 144,500 Kacper issued a $22.000 note payable for purchase of furniture: sold at curtying valuc furniture that cost $27.000 with accumulated depreciation of S15,300; recorded depreciation on the furniture for the year, $19,300; repaid a note in the amount of $20,000; issued $25,000 of common stock at par value: and paid dividends of $4,300. Prepare Keeper's statement of cash flows for the year 2014 using the indirect method