The comparative balance sheets of Posner Company, for Years 1 and 2 ended December 31 , appear below in condensed form: The income statement for the current year is as follows: Additional data for the current year are as follows: a. Fully depreciated equipment costing $60,000 was scrapped, no salvage, and new equipment was purchased for $183,200. b. Bonds payable for $100,000 were retired by payment at their face amount. c. 5,000 shares of common stock were issued at $13 for cash. d. Cash dividends declared and paid, $25,000. Prepare a statement of cash flow, using the indirect method of reporting cash flows from operating activities. Use the minus sign to cash, or any negative adjustments. Adjustments to reconcile net income to net cash flow from operating activities: Changes in current operating assets and liabilities: Net cash flow from operating activities Cash flows from investing activities: Net cash flow used for investing activities Cash flows from financing activities: Net cash flow used for financing activities Cash at the beginning of the year Cash at the end of the year