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Oa the basis of the following data for Garrett Ce. foe Years 1 and 2 ended December 31, peepare a statement of canh thows using the lindirect method of reporting eash flows from (used for) operating activities. Assame that equipenent costing $125,000 was purchased for cash and equipment costing $5,000 with accumulated depreciation of $65,000 was sold for $15,000; that the stock was issoed for cash: and that the only entries in the retained earnings account were for net incoune of $56,000 and cash dividends declared of $18,000