Prepare a statement of cash flow using the indirect and direct method using the information below.

Additional information (all amounts in thousands of NTS): 1. Operating expenses include depreciation expense of NT $33,000. 2. Equipment with a cost of NT $41,000 and a book value of NT\$36,000 was sold for NT 34,000 cash. 3. Land was sold at its book value for cash. 4. Interest expense of NT $12,000 was paid in cash. 5. Equipment with a cost of NT\$166,000 was purchased for cash. 6. Bonds of NT $10,000 were redeemed at their face value for cash. 7. Ordinary shares (NT\$1 par) of NT\$130,000 were issued for cash. 8. Cash dividends of NT355,000 were declared and paid in 2017. 9. Ordinary shares of NT $30,000 were issued in exchange for land