Presented below are the comparative December 31 financial statements for Martin Industries, Inc. (in S Millions). Prepare a statement of cash flows for December 31, Year 2 using the indirect method. 27 Additional information for Year 2 28 (1) Sold avallable for sale securities costing $6,875 for $92,500. 29 (2) Equipment costing $25,000 with a book value of $6,250 was sold for $2,500 30 (3) Issued 8% bonds at face value for $250,000 31 (4) Purchased new equipment for $181,250 and paid cash. 32 (5) Paid cash dividends of $25,000. 33 (6) Net income was $62,500