On the basis of the following data for Breach Co. for the current and preceding years ended December 31 , prepare a statement of cash flows for the current year, using the indirect method of presenting cash flows from (used for) operating activities. - Assume that equipment costing $25,000 was purchased for cash and no long-term assets were sold during the period. - Stock was issued for cash-3,200 shares at par. - Net income for the current year was $76,000. - Cash dividends declared and paid were $13,000. Use the minus sign to indicate cash out flows, cash payments, decreases in cash, or any negative adjustments