Prepare statement of cash flows and compute free cash flow: (LO3,4) E13-9 Cassandra Company's comparative statements of financial position are presented below. Additional information: 1. Net income was 18,300. Dividends declared and paid were 14,600. 2. Equipment that cost 10,000 and had accumulated depreciation of 1,800 was sold for 3,500. 3. All other changes in non-current account balances had a direct effect on cash flows, except the change in accumulated depreciation. Instructions (a) Prepare a statement of cash flows for 2014 using the indirect method. (b) Compute free cash flow