Presented here are the financial statements of Kingbird Company. Kingbird Company Income Statement For the Year Ended December 31, 2022 \begin{tabular}{lr} Sales revenue & $241,900 \\ Cost of goods sold & 177,000 \\ \hline Gross profit & 64,900 \end{tabular} Selling expenses $18,150 \begin{tabular}{lr} Interest expense & 3.600 \\ \hline Income before income taxes & 37,100 \end{tabular} Income tax expense Net income $.42029.680 Additional data: 1. Depreciation expense was $17,400. 2. Dividends declared and paid were $20,980. 3. During the year equipment was sold for $6,800 cash. This equipment cost $17,400 originally and had accumulated depreciation of $10,600 at the time of sale. 4. Bonds were redeemed at their carrying value. 5. Common stock was issued at par for cash. (a) Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a-sign eg. -15,0 or in parenthesis es. (15,000)