Referring to the following information, develop a statement of cash flows using the indirect method. - Net income for the period was $192. - Depreciation and amortization expense for the period was $130. - The Board of Directors declared and paid dividends of $165. - New equipment was purchased during the period at a cost of $410. - The prior year's cash balance was $60. - Common stock in the amount of $74 was issued during the period. - An older, unused building was sold. Proceeds of sale were $106 (sold at book value). - During the period credit sales totaled $8. - Inventory declined during the period by $19. - A more aggressive accounts payable policy took effect, resulting in an increase in payables of $22. - The firm's cash balanced at the end of the period was $20