The balance sheets for Plasma Screens Corporation, along with additional information, are provided below: PLASMA SCREENS CORPORATION Balance Sheets December 31, 2024 and 2023 Assets Current assets: Cash Accounts receivable Inventory Prepaid rent Long-term assets: Land Equipment Accumulated depreciation Total assets Liabilities and Stockholders' Equity Current liabilities: Accounts payable Interest payable Income tax payable Long-term liabilities: Notes payable Stockholders equity: Common stock Retained earnings Total liabilities and stockholders' equity Additional Information for 2024: 2024 $15%, 100 74,800 87,000 2,400 440,000 732,000 (406,000) $1,085,300 $91,000 6,900 6,400 115,000 660,000 206,000 $1,085,300 2023 $171,800 88,000 72,800 1,200 440,000 630,000 (252,000) $1,151,800 $77,800 13,800 4,200 230,000 660,000 166,000 $1,151,800

The balance sheets for Plasma Screens Corporation, along with additional information, are provided below: Additional Information for 2024: Additional Information for 2024 : 1. Net income is $61,000. 2. The company purchases $102,000 in equipment. No equipment was sold. 3. Depreciation expense is $154,000. 4. The company repays $115,000 in notes payable. 5. The company declares and pays a cash dividend of $21,000. Required: Prepare the statement of cash flows using the indirect method. (Amounts to be deducted, cash outflows, and any decrease in cash should be indicated with a minus sign.)