The comparative balance sheets for Gillen Inc. appear below: Dec 31, 20X7 Dec. 31, 20X6 Assets Cash Trade receivables $29,000 23,000 6,000 25,000 $10,000 14,000 9,000 15,000 23,000 30,000 (14,000) $87,000 0 57,000 (18,000) $122,000 Prepaid expenses Inventory Long-term investments Equipment Accumulated depreciation-equipment Total assets Liabilities and Shareholders' Equity Trade payables Mortgage notes payable Common shares Retained earnings Total liabilities and shareholders' equity $21,000 37,000 40,000 24,000 $122,000 $9,000 45,000 23,000 10,000 $87,000 Additional information: 1. Net earnings for the year ending December 31, 20X7 were $27,000. 2. Cash dividends of $13,000 were declared and paid during the year ended December 31 20X7. 3. Long-term investments that had a carrying amount of $23,000 were sold for $18,000 in 20x7. Prepare a cash flow statement for the year ended December 31, 20X7, using the indirect method