Prepare the Statement of Cash Flows using indirect method?

We Love Coffee Inc. December 31, 2016 and 2017 Assets 2017 2016 Current Assets: Cash Accounts Receivable, Net Merchandise Inventory Prepaid Insurance $26,520$23,000 $16,000 $17,000 $7,000 $13,000 $5,000$7,000 $54,520 $60,000 Total Current Assets Equipment Less: Accumulated Depreciation -Equipment Total Property, Plant, and Equipment $24,00 $6.0 4,000 $18,000 $22,0 $72,520$82,000 Total Assets Current Liabilities: $4,620 $15,000 Accounts Payable Dividends Payable Unearned Revenue Salaries Payable Federal Income Taxes Payable Total Current Liabilities $1,000 $13,000 $4,000$1,000 $2,000 $5,500 $11,620$40,500 Mortgage Payable Note Payable $2,000$7,000 $13,620 $48,500 Total Liabilities Stockholders' Equit Common Stock, $1 Par Paid-In Capital in Excess of Par Retained Earnings Total Stockholders' Equity $5,000$4,000 $53,400$29,500 33,50 Total Liabilities and Stockholders' Equity