The following are the financial statements of Nosker Company. Additional data: Dividends declared and paid were $25,300. During the year equipment was sold for $9,800 cash. This equipment cost $18,000 originally and had a book value of $8,200 at the time of sale. All depreciation expense, $14,900, 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 with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).) Dividends declared and paid were $25,300. During the year equipment was sold for $9,800 cash. This equipment cost $18,000 originally and had a book value of $8,200 at the time of sale. All depreciation expense, $14,900, 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 with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)