The following are the financial statements of Nosker Company. Dividends declared and paid were $20,500. During the year equipment was sold for $9,600 cash. This equipment cost $17,600 originally and had a book value of S8,000 at the time of sale. All depredation expense, $14,300, 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 Compute free cash flow