Prepare a statement of cash flows for the year using the indirect method

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comparative balance sheet assets cash and cash equivalents accounts receivable inventory property, plant and equipment less accumulated depreciation total assets Ending Balance Beginning Balance 31 29 61 73 59 61 684 550 -349 -319 486 394 liabilities and stockholder's equity accounts payable accrued liabilities income taxes payable bonds payable common stock retained earnings total liabilities and stockholder's equity 53 20 52 203 61 97 486 Income statement sales cost of goods sold gross margin selling and administrative expenses net operating income gain on sale of equipment Income before taxes income taxes net income 807 492 315 182 133 16 149 45 104 sold equipment for equipment originally purchased accumulated depreciation paid cash dividends 54 21 48 190 60 21 394 18 14 12 28 1- Prepare a statement of cash flows for the year using the indirect method