Please help me to prepare a statement of cash flows using the indirect method

Thank you

Problem 17-09A Condensed financial data of Cheng Inc. follow. CHENG INC Comparative Balance Sheets December 31 Assets 2020 2019 Cash $105,400 $48,900 Accounts receivable 91,000 33,700 Inventory 111,400 101,900 Prepaid expenses 29,700 25,100 Investments 139,800 114,100 Equipment 264,500 241,200 Accumulated depreciation-equipment (46,900) (51,600) Total $694,900 $513,300 Liabilities and Stockholders' Equity Accounts payable $111,400 $67,300 Accrued expenses payable Bonds payable 16,400 17,300 119,400 150,000 Common stock 220,100 175,300 Retained earnings 227,600 103,400 $694,900 $513,300 Total CHENG INC. Income Statement For the Year Ended December 31, 2020 Sales revenue $392,600 Less: Cost of goods sold $135,400 Operating expenses, excluding depreciation Depreciation expense 12,500 31,500 Income tax expense 27,900 Interest expense 4,400 Loss on disposal of plant assets 7,500 219,200 $173,400 Net income Additional information: 1. New equipment costing $79,900 was purchased for cash during the year 2. Old equipment having an original cost of $56,600 was sold for $12,900 cash. 3. Bonds matured and were paid off at face value for cash. 4. A cash dividend of $49,200 was declared and paid during the year