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The comparative balance sheets for 2021 and 2020 and the statement of income for 2021 are given below for Dux Company. Additional information from Dux's

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The comparative balance sheets for 2021 and 2020 and the statement of income for 2021 are given below for Dux Company. Additional information from Dux's accounting records is provided also. DUX COMPANY Comparative Balance Sheets December 31, 2021 and 2020 ($ in thousands) 2021 2020 Assets Cash $ Accounts receivable $117.0 34.0 62.0 64.0 Less: Allowance for uncollectible accounts (3.0) (2.0) Dividends receivable 17.0 16.0 Inventory 69.0 64.0 Long-term investment Land 29.0 24.0 84.0 40.0 Buildings and equipment 169.0 264.0 Less: Accumulated depreciation (7.0) (120.0) $537.0 $ 384.0 Liabilities Accounts payable $ 27.0 S 34.0 Salaries payable 16. 0 19. 0 Interest payable 18 . 0 16.0 Income tax payable 21.0 22.0 Notes payable 44 .0 Bonds payable 93 . 0 54.0 Less: Discount on bonds (2.0) (3.0) Shareholders' Equity Common stock 210.0 200.0 Paid-in capital-excess of par 24.0 20.0 Retained earnings 94 . 0 22.0 Less: Treasury stock (8 .0 $537.0 $ 384.0 DUX COMPANY Income statement For the Year Ended December 31, 2021 ($ in thousands) Revenues Sales revenue $410.0 Dividend revenue 17.0 $427.0 Expenses Cost of goods sold 148.0 Salaries expense 53. 0 Depreciation expense 1.0 Bad debt expense 1.0 Interest expense 36.0 Loss on sale of building 31.0 Income tax expense 14.0 314.0 Net income $113.0 Additional information from the accounting records: a. A building that originally cost $152,000, and which was three-fourths depreciated, was sold for $7,000. b. 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, $44,000 note payable to the seller. New equipment was purchased for $57,000 cash. e . f . On January 1, 2021, bonds were sold at their $39,000 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. 9. Cash dividends of $27,000 were paid to shareholders. h. 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. (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).)

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