presented here are the financial statements of Oriole Comany

Oriole Co comparative balance sheet

Dec 31

Assets 2022 2021

cash 37,700 20,000

accounts receivables 32,300 18,300

inventory 30,200 20,200

property,plant,and equipment 59,700 77,400

accumulated depreciation (29400) (23,500)

Total 130,500 112,400

Liabilities and stockholder's equity

A/P 28,100 16,900

Income tax Payable 7500 8400

bonds payable 26900 32400

common stock 17600 14000

retained earnings 50400 40700

Total 130,500 112,400

Oriole co

income statement

year end Dec 31,2022

Sales revenue 242000

cost of goods sold 175300

gross profit 67300

selling expenses 18675

Administrative expenses 6225 24900

Income from operations 42400

interest expense 3100

income before income taxes 39300

income tax expense 7860

net income 31,440

Additional data:

1. Depreciation expense was 17,000

2. Dividends declared and pd were 21,740

3.during the year,equipment was sold for 6600 cash. equipment originally cost 17,700 and accumulated depreciation of 11,100 at the time of sale.

4.Bonds were redeemed at their carrying value.

5.common stock was at par for cash.

A) produce a cash flow statement using the indirect method....list account titles please!!!

B) compute free cash flow