Presented here are the financial statements of Warner Company. Additional data: 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 cost $18,000 originally and had accumulated depreciation of $9.500 at the time of sale. 4. Bonds were redeemed at their carrying value. 5. Common stockwas issued at par for cash. Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a-sign es -15,000