PREPARE A STATEMENT OF CASH FLOWS UNDER THE INDIRECT METHOD BASED ON THE FOLLOWING: 2010 2009 CASH 63,000 22,000 A/R 85,000 76,000 INVENTORIES 180,000 189,000 LAND 75,000 100,000 EQPT 260,000 200,000 ACCUM DEP 66,000 42,000 A/P 34,000 47,000 BONDS PAYABLE 150,000 200,000 COMMON STOCK 214,000 164,000 RETAINED EARNINGS 199,000 134,000 NET INCOME WAS 125,000 CASH DIVIDENDS OF 60,000 WERE DECLARED AND PAID BONDS PAYABLE AMOUNTING TO 50,000 WERE REDEEMED FOR CASH DEP EXP WAS 24,000 SALES WERE 978,000