statement of cash flows using indirect method. first pic is question, rest is supporting documents

Presented here are the financial statements of Pharoah Company. 1. Depreciation expensewas $16,500. 2. Dividends declared and paid were $27,460. 3. During the year equipment was sold for $8,600 cash. This equipment cost $18,300 originally and had accumulated depreciation of $9,700 at the time of sale. 4. Bonds were redeemed at their carrying value. 5. Commonstock was issued at par for cash