Prepare cash flow statement using indirect method for cash flow from operations. Use correct formatting

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Baylor's Comparative Balance Sheet at the end of 2013 Baylor's Income Statement for 2013 \begin{tabular}{|l|r|r|} \hline Sales Revenue & 180,000 & \\ \hline Gain on Sale of equipment & 8,000 & 188,000 \\ \hline Cost of Goods Sold & 110,000 & \\ \hline Depreciation & 6,000 & \\ \hline Other Operating Expenses & 25,000 & 141,000 \\ \hline Net Income & & 47,000 \\ \hline \end{tabular}