$\backslash$table$[[\backslash$table$[[$balance sneets$],[$December $31,2024$ and $2023]],2024,2023],[\backslash$table$[[$Assets$],[$Currant scoto$]]],[$Cash$,$$$114\mathrm{.}250,$$$128,400],[$Accounts receivable,$79,200,93,500],[$Inventory$,98,000,82,700],[$Prepaid rent,$4,600,2,300],[$Long$-$term assets:,,$],[$Land$,495,000,495,000],[$Equipment$,802,000,685,000],[$Accumulated depreciation,$(431,000),(274,000)],[$Total assets,$$1,162,050,$$$1,212,900],[\backslash$table$[[$Liabilities and Stockholders' Equity$],[$Current liahilities:$]],,],[\backslash$table$[[$Current liabilities:$],[$Accounts payable$]],$$$102,000,$$$87,700],[$Interest payable,$6,450,12,900],[$Income tax payable,$8,600,5,300],[$Long$-$term liabilities:,,$],[$Notes payable,$107,500,215,000],[$Stockholders$\text{'}$ equity:,,$],[$Common stock,$715,000,715,000],[$Retained earnings,$222,500,177,000],[$Total liabilities and stockholders' equity,$$1,162,050,$$$1,212,900]]$

Additional Information for $2024$:

Net income is $$72,000.$

The company purchases $$117,000$ in equipment. No equipment was sold.

Depreciation expense is $$157,000.$

The company repays $$107,500$ in notes payable.

The company declares and pays a cash dividend of $$26,500.$

Required:

Prepare the statement of cash flows using the indirect method. $($Amounts to be deducted, cash outflows, and any decrease in cash