Roberts CompanyBalance SheetsAt September $30,20$X$1$ and $20$X$22$Assets:$3$Cash$4$ Accounts receivableInventory$6$ Plant and equipment$20$X$1$$$23,000\mathrm{.}007,600\mathrm{.}0020,800\mathrm{.}0040,000\mathrm{.}0020$X$2$$$7,000\mathrm{.}009,600\mathrm{.}0018,000\mathrm{.}0060,000\mathrm{.}00$Accumulated depreciation$8$Total assets$(10,000\mathrm{.}00)(16,000\mathrm{.}00)9$ Liabilities and equity:$$81,400\mathrm{.}00$$$78,600\mathrm{.}0010$ Accounts payable$$4,800\mathrm{.}00$$$3,200\mathrm{.}0011$ Wages payable$1,200\mathrm{.}00800\mathrm{.}0012$ Common stock$50,000\mathrm{.}0050,000\mathrm{.}0013$ Retained earnings$25,400\mathrm{.}00*24,600\mathrm{.}00$Sales$2^$ Cost of goods sold$1.$ Beginning inventory$2.$ Purchases$3.$ Ending inventory$4.$ Wages expense$5.$ Advertising$6.$ Depreciation expense$$40,000\mathrm{.}00$$$20,800\mathrm{.}0026,000\mathrm{.}00(18,000\mathrm{.}00)(28,800\mathrm{.}00)(4,000\mathrm{.}00)(2,000\mathrm{.}00)(6,000\mathrm{.}00)$$$(800\mathrm{.}00)$Wages expense$7$ AdvertisingAt the end of $20$X$2,$ Roberts purchased some additional equipment for $$20,000.$Required:Prepare a statement of cash flows using the indirect method.