The comparative balance sheet of Barry Company for Years 1 and 2 ended December 31 appears below in condensed form: Year 2 Year 1 Cash $ 55,065 $ 44,500 Accounts receivable (net) 73,710 61,000 Inventories 110,250 121,000 Investments 110,000 Equipment 614,000 515,000 Accumulated depreciation equipment (129,000) (153,000 $724,025 $698,500 $ 40,875 Accounts payable Bonds payable Common stock, $20 par Paid-in capital common stock Retained earnings 425,000 87,500 170,650 $724,025 $ 59,750 82,500 375,000 50,000 131,250 $698,500 Additional data for the current year are as follows: (a) Net income, $83,400. (b) Depreciation reported on income statement, $ 42,000. (c) Fully depreciated equipment costing $66,000 was scrapped, no salvage, and equipment was purchased for $165,000. (d) Bonds payable for $82,500 were retired by payment at their face amount. (c) 2,500 shares of common stock were issued at $35 for cash. (1) Cash dividends declared and paid, $44,000. (g) Investments of $110,000 were sold for $ 138,000. Prepare a statement of cash flows using the indirect method