Prepare statement of cash flows using indirect method for below numbers.

Account Description	2013	2014	2015
Cash on Hand	$ 2,484	$ 2,548	$ 2,599
Regular Checking Account	247,646	253,960	243,802
Savings Account	3,806,198	4,083,071	4,205,563
Accounts Receivable	20,513,628	57,697,091	49,042,528
Other Receivables	-	1,400,000	1,200,000
Allowance for Doubtful Accounts	(1,578,525)	(1,387,691)	(2,942,552)
Inventory	23,531,507	75,851,471	65,990,780
Reserve for Inventory Obsolescence	(3,765,000)	(12,136,103)	(10,558,525)
Prepaid Insurance	929,143	2,830,474	2,667,722
Prepaid Rent	250,000	-	-
Office Supplies	9,259	9,565	9,182
Land	146,250	131,040	131,040
Buildings and Land Improvements	779,882	698,775	833,775
Machinery, Equipment, Office Furniture	541,521	3,280,589	3,280,589
Accum. Depreciation	(205,000)	(764,692)	(1,381,847)
Investments	715,864	2,238,634	2,070,736
Other Noncurrent Assets	67,301	-	-
Taxes Receivable/payable	-	(3,205,440)	(6,011,540)
Accounts Payable	(5,791,398)	(22,488,866)	(13,850,648)
Wages Payable	(36,838)	(264,513)	(198,384)
FICA Employee Withholding	(1,648)	(9,452)	(7,089)
Medicare Withholding	(730)	(12,785)	(9,589)
Federal Payroll Taxes Payable	(7,541)	(132,256)	(99,192)
State Payroll Taxes Payable	(3,519)	(61,720)	(46,290)
FICA Employer Withholding	(1,648)	(9,452)	(7,089)
Medicare Employer Withholding	(730)	(12,785)	(9,589)
Line of Credit	(12,500,000)	(49,731,360)	(44,177,211)
Current Portion Long-Term Debt	-	(13,440,000)	(12,084,720)
Interest payable	-	(470,311)	(568,429)
Bonuses payable	-	(504,000)	(459,000)
Dividend payable	(6,000,000)	(15,250,000)	(15,000,000)
Common Stock	(10,131,250)	(10,131,250)	(10,131,250)
Paid-in Capital	(9,278,750)	(9,278,750)	(9,278,750)
Retained Earnings	(2,773,901)	(2,238,105)	(9,185,791)
Dividends	6,000,000	15,250,000	15,000,000
Sales	(307,716,148)	(271,839,067)	(288,876,206)
Sales Returns	5,621,979	12,432,247	23,110,096
Warranty Expense	1,375,352	1,297,104	1,444,381
Income from Investments	-	(1,227,199)	(1,138,905)
Interest Income	(255,379)	(147,707)	(142,168)
Cost of Goods Sold	176,961,527	161,029,981	179,103,248
Freight	5,378,689	4,749,095	4,325,068
Advertising Expense	1,121,425	1,161,276	1,057,591
Auto Expenses	261,218	235,763	214,713
Research and Development	39,015,418	592,335	3,080,313
Depreciation Expense	166,250	581,012	617,155
Warehouse Salaries	5,791,730	5,348,208	4,870,689
Property Tax Expense	100,619	111,252	101,319
Legal and Professional Expense	4,506,417	10,435,113	9,503,406
Bad Debt Expense	2,028,032	5,875,403	13,963,800
Insurance Expense	1,067,428	1,045,085	951,774
Maintenance Expense	76,420	96,220	87,629
Utilities	169,554	170,855	155,600
Phone	95,467	58,911	53,651
Postal	160,042	87,140	79,360
Miscellaneous Office Expense	21,279	27,879	25,390
Payroll Tax Exp	1,938,736	1,767,149	1,609,368
Pension/Profit-Sharing Plan Ex	3,750,000	3,696,000	3,366,000
Rent or Lease Expense	3,254,357	1,351,363	2,230,705
Administrative Wages Expense	21,094,132	18,344,399	19,706,506
Bonus expense	-	504,000	459,000
Interest Expense	1,093,750	3,373,056	2,842,147
Income Tax Expense - Federal	2,956,250	14,142,240	7,269,540
Income Tax Expense - State	536,250	2,503,200	1,258,000
Loss on Legal Settlement	23,965,000	-	-