prepare a statement of cash flow using the indirect method. please show work

BROOK COMPANY Comparative Balance Sheets December 31 Assets 2020 Cash $102,700 Accounts receivable 27.000 Inventory 105,000 Supplies 7,500 Equipment 315,000 Accumulated depreciation equipment (44,500) Total $ 512,700 Liabilities and Stockholders' Equity Accounts payable $35,600 Unearned revenue 9,500 Bonds payable 170,000 Common stock 125,000 Retained earnings 172,600 Total $512,700 2019 $33,400 39,000 95,000 11,500 205,000 (40,000) $ 343,900 $48,960 7,000 75,000 105,000 107,940 $343,900 $ 297,500 99,460 198,040 BROOK COMPANY Income Statement For the Year Ended December 31, 2020 Sales revenue Cost of goods sold Gross profit Operating expenses: Sales and administrative expense 19,670 Depreciation expense 30,500 Income from operations Loss on disposal Interest expense Income tax expense Net income 50,170 147.870 2.000 2,940 37 270 $ 105,660 Additional information: 1 New equipment costing $146,000 was purchased for cash during the year. 2 Equipment costing $36,000 was sold for $8,000, resulting in a loss of $2,000. 3 A cash dividend of $48,000 was declared and paid during the year