Presented below are the financial statements of Rajesh Company. Rajesh Company Comparative Statements of Financial Position 2014 2013 Equipment 77.020 E59,840 Anaumulated depreciation-equipment (29,950 (23.430) Inventory 29,430 20A70 Accounts receivable 32,310 18,760 37,790 20,930 Total E129,420 E113,750 Equity and Liabilities Share capital-ordinary E18,000 14,600 Retained earnings 49,610 42,000 Bonds payable 26,190 32,250 Accounts payable 28,180 16,550 Income taxes payable 7,440 8,350 Total E129,420 E113,750 Rajesh Company Income Statement For the Year Ended December 31, 2014 Sales revenue 242,230 Cost of goods sold Gross profit 66,760 operating expenses 23,740 Income from operations 43,020 Interest expense 3,990 Income before income taxes 39,030 Income tax expense 8,150 Net income 30,880 Additional data: 1. Depreciation expense is E13,960. 2. Dividends declared and paid were E23,270. 3. During the year equipment was sold for 9,740 This equipment cost E17,180 originally and had accumulated depreciation of at the time of sale. (a) prepare a statement of cash flows using the indirect method. (show annount tha decrease with either a sign ong, -15