Please show in excel.

Indirect Method Cash Flow Statement The Western Hat Company prepared, for 2015 and 2014, the following balance sheet data: Additional information: Sold available-for-sale securities (not cash equivalents) costing $87.750 for $100,000. Equipment costing $18.750 with a book value of $3, 750 was sold for $5,000. Issued 8% bonds payable at par. $375,000. Purchased new equipment for cash. $310.525. Declared and paid cash dividends of $22, 500 during the year. Net income for 2015 was $145,000. INSTRUCTIONS: Prepare a cash flow statement in good form for the Western Hat Company for 2015. using the indirect method