Samual Corp has provided the following information for the year ended December 31, 2013. Additional information provided by the company includes the following: Equipment costing $60,000 was purchased for cash. Equipment with a net asset value of $10,000 was sold for $16,000. Depreciation Expense of $16,000 was recorded during the year. During 2014, the company repaid $43,000 of Long-Term Noten Payable. During 2014, the company borrowed $34,000 on a new Long-Term Note Payable There were not stock retirements during the year. There were no sales of treasury stock during the year Prepare a complete statement of cash flows using the indirect method