Q5: Shown below are the balance sheets of the Divac Corporation for the years ended December 31, 2001, and December 31, 2002: 2002 2001 Cash Accounts Receivables (net) Inventory Long-term investments (see Note 3) Equipment (see Note 2) Accumulated depreciation 5,0002,500 37,50030,000 0 8,000 50,000 40,000 $88,000 $73,000 Accounts payable Wages payable Bonds payable (long-term) Common stock Treasury Stock Retained earnings $9,000 $2,500 ,0005,500 0,00050,000 10,000 10,000 0 26,0005,000 $88,000$73,000 2,000 Additional information is as follows. Note 1: Net income for 2002 was $36,000. Note 2: The only equipment sold during the year was a fully depreciated piece that had originally cost $5,000. It was sold for $1,200 and the gain is included in the net income figure. Note 3: The long-term investments were sold for $6,500. The related loss is also included in the net income figure. Instruction: Prepare a statement of cash flows for the year ended December 31, 2002. Use the indirect method of computing cash provided by operating activities