prepare a statement of cash flows for 2013 using the indirect method, with the attached information.

a. Net income, $49,400 b. Payment of dividends, $15,500 c. Ten-year, $29,200 bonds payable were issued at face value d. Depreciation expense, $13,500 e. Building was acquired at a cost of $36,500 f. Accounts receivable decreased by $2,200 g. Accounts payable decreased by $3,500 h. Equipment was acquired at a cost of $5,900 i. Inventories increased by $5,500 j. Beginning cash balance, $26,100