please complete a cash flow using the indirect method

Gazelle Corporation Comparative Balance Sheets December 31, 2019 and 2018 Assets 2019 2018 Cash Accounts Receivable Inventory Prepaid Expenses Total Current Assets Equipment Accumulated Depreciation Total Assets $123,450 77,100 240,600 15,100 456,250 256,250 (110,750) $607,750 $ 61,550 80,750 250,700 17,000 410,000 200,000 (95,000) $515,000 Liabilities and Equity Accounts Payable Short Term Note Payable Total Current Liabilities Long Term Notes Payable Total Liabilities $ 17,750 15,000 32,750 100,000 132,750 $102,000 10,000 112,000 77 500 189,500 Equity Common Stock, $5 par Paid in capital in excess of par Retained Earnings Total Liabilities and Equity $215,000 30,000 230,000 $607,750 $200,000 -0- 125,500 $515,000 Gazelle Corporation Income Statement December 31, 2019 Sales Cost of Goods Sold Gross Profit $ 1,185,000 595,000 590,000 Operating Expenses Depreciation Other expenses Total Operating Expenses $ 38,600 362,850 401,450 Other gains (losses) Loss on sale of equipment. Income before taxes Income tax expense Net Income (2100) 186,450 28,350 $ 158,100 Additional Information Loss on sale of equipment was $(2,100). Sold equipment costing $51,000, w/accumulated depreciation of $22,850, for $26,050 cash, Purchased equipment costing $113,250 by paying $43,250 cash and signing a long term note for the b Borrowed $5,000 cash on short term not payable, Paid $47,500 cash to reduce long term notes payable, Issued 3,000 shares of common stock for $15 per share, Declared and paid cash dividends of $53,600