Lucas Corporation reported the following income statement and comparative balance sheet, along with transaction data for 2015 Lucas Corporation Balance Sheet December 31, 20X1 and 2014 2015 2014 Liabilities Assets 2015 2014 Current Current: Cash and equivalents.... $19,000 3,000 Accounts payable Accrued liabilities..... $ 35,000 $ 26,000 Accounts receivable...... 22,000 23,000 7,000 10,000 9,000 Inventories.... Income tax payable.... 34,000 31,000 10,000 Prepaid expenses.. Total current assets.... 45,000 1,000 Total current liabilities 52,000 3.000 44,000 76,000 60,000 Long-term note payable... 10,000 Bonds payable. 52,000 Owners' Equity 10,000 Common stock. Retained earnings... Less: Treasury stock...... $132,000 Total liabilities and equity 40,000 53,000 Long-term investments..... Equipment, net... 18,000 67,000 20,000 Patent, net, 52,000 44,000 27,000 19,000 (5.000) $205,000 $132.000 (10,000) Total assets.. $205,000 Lucas Corporation Income Statement Year Ended December 31, 2015 $662,000 Sales revenue. 560,000 Cost of Goods sold 102,000 Gross profit... Operating expenses Salary expenses. Depreciation expense- equipment Amortization expense- $46,000 7,000 3,000 patent. Rent expense.... . Total operating expenses.... Income from operations... 2,000 58,000 44,000 Other items: (2.000) Loss on sale of equipment... Income before income tax...... 42,000 Income tax expense...... 16.000 26,000 Net income. . Transaction Data for 2015 Issuance of long-term note payable To purchase patent... Issuance of long-term note payable to borrow cash..... $ 98,000 Purchase of equipment.... Payment of Cash dividends.. $ 37,000 Issuance of common stock to 13,000 ? Issuance of common stock for cash..... ? Sale of equipment (book value, 76,000). 7,000 Retire bonds payable.. ? Purchase of long-term investment. Purchase of treasury stock. 74,000 Required: Construct a statement of cash flow under the indirect method for the year ending December 31, 2015