Presented below are the financial statements of Whispering Winds Compary.

Additional dataDividends declared and paid were $\}$$$24,000\backslash$mathrm$\{.$

During the year equipment was sold for $$10,200$ cash. This equipment cost $\}$$$21,600\backslash$mathrm$\{$ originally and had accumulated

depreciation of $\}$$$11,400\backslash$mathrm$\{$ at the time of sale.$($a$)$

Prepare a statement of cash flows using the indirect methad. $($Show omounts that decrease cosh flow with either a $-$ sign eg$.-15,000$

or in parenthesis eg $(15,000),$

Adjustments to reconcile net income to