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 Assets 2015 2014 Liabilities 2015 2014 Current: Current: $ 3,000 $ 35,000 26,000 Cash and equivalents.... Accounts receivable..... $19,000 Accounts payable 22,000 34,000 23,000 Accrued liabilities... 7,000 10,000 9,000 Income tax payable.... Inventories... 31,000 10,000 45,000 Prepaid expenses.. Total current assets...... 3,000 Total current liabilities 52,000 1,000 76,000 18,000 67,000 60,000 10,000 Long-term note payable... Bonds payable... Owners' Equity Common stock.... Retained earnings.... Less: Treasury stock... Total liabilities and equity 44,000 Long-term investments. Equipment, Patent, net.. 40,000 53,000 52,000 net.. 52,000 20,000 10,000 44,000 27,000 19,000 (5,000) (10.000) $205.000 $132.000 $205,000 $132.000 Total assets. Lucas Corporation Income Statement Year Ended December 31, 2015 $662,000 560,000 Sales revenue. Cost of Goods sold. Gross profit... Operating expenses Salary expenses. Depreciation expense- equipment... Amortization expense- 102,000 $46,000 7,000 3,000 patent.. Rent expense. 2,000 58,000 Total operating expenses.... Income from operations.. Other items: 44,000 (2,000) 42,000 Loss on sale of equipment... Income before income tax.... 16.000 Income tax expense.. $ 26,000 Net income. Transaction Data for 2015 Purchase of equipment. Payment of Cash dividends.. S 98,000 Issuance of long-term note payable To purchase patent... Issuance of long-term note payable to borrow cash. $ 37,000 Issuance of common stock to Retire bonds payable.. Purchase of long-term investment. Purchase of treasury stock. 13,000 7,000 ? Issuance of common stock for cash.... Sale of equipment (book value,, 76,000). ? 74,000 ct a statement of cash flow under the indirect method for the year ending December 31, 2015. Required: Constru