The comparative balance sheets for $2024$ and $2023$ and the statement of income for $2024$ are given below for Dux Company. Additional information from Dux$$s accounting records is provided also.

DUX COMPANY

Comparative Balance Sheets

December $31,2024$ and $2023$

$($$ in thousands$)$

$20242023$

Assets

Cash $ $141\mathrm{.}0$ $ $38\mathrm{.}0$

Accounts receivable $66\mathrm{.}068\mathrm{.}0$

Less: Allowance for uncollectible accounts $(3\mathrm{.}0)(2\mathrm{.}0)$

Dividends receivable $21\mathrm{.}020\mathrm{.}0$

Inventory $73\mathrm{.}068\mathrm{.}0$

Long$-$term investment $33\mathrm{.}028\mathrm{.}0$

Land $88\mathrm{.}040\mathrm{.}0$

Buildings and equipment $153\mathrm{.}0268\mathrm{.}0$

Less: Accumulated depreciation $(5\mathrm{.}0)(140\mathrm{.}0)$

$ $567\mathrm{.}0$ $ $388\mathrm{.}0$

Liabilities

Accounts payable $ $31\mathrm{.}0$ $ $38\mathrm{.}0$

Salaries payable $20\mathrm{.}023\mathrm{.}0$

Interest payable $22\mathrm{.}020\mathrm{.}0$

Income tax payable $25\mathrm{.}026\mathrm{.}0$

Notes payable $48\mathrm{.}00$

Bonds payable $89\mathrm{.}046\mathrm{.}0$

Less: Discount on bonds $(2\mathrm{.}0)(3\mathrm{.}0)$

Shareholders' Equity

Common stock $210\mathrm{.}0200\mathrm{.}0$

Paid$-$in capital$$excess of par $24\mathrm{.}020\mathrm{.}0$

Retained earnings $108\mathrm{.}018\mathrm{.}0$

Less: Treasury stock $(8\mathrm{.}0)0$

$ $567\mathrm{.}0$ $ $388\mathrm{.}0$

DUX COMPANY

Income Statement

For the Year Ended December $31,2024$

$($$ in thousands$)$

Revenues

Sales revenue $ $470\mathrm{.}0$

Dividend revenue $21\mathrm{.}0$ $ $491\mathrm{.}0$

Expenses

Cost of goods sold $156\mathrm{.}0$

Salaries expense $61\mathrm{.}0$

Depreciation expense $3\mathrm{.}0$

Bad debt expense $1\mathrm{.}0$

Interest expense $44\mathrm{.}0$

Loss on sale of building $39\mathrm{.}0$

Income tax expense $52\mathrm{.}0356\mathrm{.}0$

Net income $ $135\mathrm{.}0$

Additional information from the accounting records:

A building that originally cost $$184,000,$ and which was three$-$fourths depreciated, was sold for $$7,000.$

The common stock of Byrd Corporation was purchased for $$5,000$ as a long$-$term investment.

Property was acquired by issuing a $13\%,$ seven$-$year, $$48,000$ note payable to the seller.

New equipment was purchased for $$69,000$ cash.

On January $1,2024,$ bonds were sold at their $$43,000$ face value.

On January $19,$ Dux issued a $5\%$ stock dividend $(1,000$ shares$).$ The market price of the $$10$ par value common stock was $$14$ per share at that time.

Cash dividends of $$31,000$ were paid to shareholders.

On November $12,12,500$ shares of common stock were repurchased as treasury stock at a cost of $$8,000.$

Required:

Prepare the statement of cash flows for Dux Company using the indirect method.

Note: Amounts to be deducted should be indicated with a minus sign. Enter your answers in thousands $($i$.$e$.,10,000$ should be entered as $10).$