The following are the financial statements of Nosker Company. Additional data: Dividends declared and paid were $27, 000. During the year equipment was sold for $9, 600 cash. This equipment cost $18, 000 originally and had a book value of $8, 400 at the time of sale. All depreciation expense, $14, 400, is in the operating expenses. All sales and purchases are on account. Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow w)