Presented here are the financial statements of Warner Company. 1. Depreciation expense was $17,500. 2. Dividends declared and paid were $20,000. 3. During the year, equipment was sold for $8,500 cash. This equipment originally cost $18,000 and had accumulated depreciation of $9,500 at the time of sale. 4. Bonds were redeemed at their carrying value. 5. Common stock was issued at par for cash. Pregare a statemont of cash flowa using the Ind rast msthod. (Show anounts that decrese cosh flow with ether a - yign es - 15,000 or in parenthesis es. (15,000) (b)