Presented here are the financial statements of Pina Colada Company. Additional data: 1. Depreciation expense was $16,000. 2. Dividends declared and paid were $21,780. 3. During the year equipment was sold for $8,800 cash. This equipment cost $18,400 originally and ha depreciation of $9,600 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 thot decrease cash flow with either a-sign eg. 15,000 or in parenthesis es. (15,000)