The comparative balance sheet of Amelia Enterprises, Inc. at December 31, 2010 and 2009, is as follows: Additional data obtained from the income statement and from an examination of the accounts in the ledger for 2010 are as follows: Net income, $126,000. Depreciation reported on the income statement, $41,700. Equipment was purchased at a cost of $81,400, and fully depreciated equipment costing $22,400 was discarded, with no salvage realized. The mortgage note payable was not due until 2013, but the terms permitted earlier payment without penalty. 7,000 shares of common stock were issued at $20 for cash. Cash dividends declared and paid, $76,800. Prepare a statement of cash flows, using the indirect method of presenting cash flows from operating activities