The following information is available for the Atlas Corporation: Atlas Corporation Balance Sheets At December 31, 2010 2010 2009 Assets: Cash $ 24,640 $ 23,040 Accounts receivable 32,180 29,400 Merchandise inventory 73,125 61,710 Long-term investments 55,900 56,400 Equipment 175,500 145,500 Accumulated depreciation (33,550 ) (31,200 ) Total assets $327,795 $284,850 Liabilities: Accounts payable $ 65,000 $ 40,380 Income taxes payable 10,725 10,200 Bonds payable 48,750 66,000 Total liabilities $124,475 $116,580 Equity: Common stock 117,000 96,000 Contributed capital in excess of par 13,000 9,000 Retained earnings 73,320 63,270 Total equity $203,320 $168,270 Total liabilities and equity $327,795 $284,850 Atlas Corporation Income Statement For Year Ended December 31, 2010 Sales $240,000 Cost of goods sold $80,900 Depreciation expense 29,400 Other operating expenses 48,000 Interest expense 2,000 (160,300 ) Other gains (losses): Loss on sale of equipment (8,400 ) Income before taxes 71,300 Income taxes expense 27,650 Net income $ 43,650 Additional information: (1) There was no gain or loss on the sales of the long-term investments, nor on the bonds retired. (2) Old equipment with an original cost of $37,550 was sold for $2,100 cash. (3) New equipment was purchased for $67,550 cash. (4) Cash dividends of $33,600 were paid. (5) Additional shares of stock were issued for cash. Prepare a complete statement of cash flows for calendar-year 2010 using the indirect method