Prepare a statement of cash flows using the indirect method.

Cash Accou nts receive Ole *wail able-for -sale debt investments guildings Equipment Allcwercefor doubtful accounts ted depreciationequipmnt Acuma_llated depreciationbuilding Accou nts paye Ole Dividerus payable Notes payable. short-term (rontrade Long-term notes payable Retained earnings "3.200 12.300 12.100 44.600 S107.200 S3.ooo 31.000 43.000 S107.200 2019 512.200 10.cco 29.800 20. coo S91.3co "sco 25. coo 33.cco S91.3co Additional data related to 2020 are as follov,s. I. 2 3. 5. 6. 8. Equipment that had cost SII.OOO ard was depreciated et time of was gld for 52.500. SIO COO of the long-term note payable was paid by issuing common stc& Cash dividends paid were SS. CCO On January I. 2020. building was completely destroyed by a Insurance proceeds on building were S29700 (net ofS2.100taxes). Debt (available-for-sale) were sdd at Sl.7CO cost. The comperr,' has madesimiler sales investments in the pest Cash was paid for the acquisition of equipment A long-term note for S16.COO was issued for the acquisition of equipment. nterest of S20CO end it-come taxes of 56600 were paid in cash.