The following is a list of items to be included in the 2016 statement of cash flow for the Winter Company: Beginning cash balance $ 90,000 Decrease in accounts payable 4,000 Increase in accounts receivable 3,000 Payment of dividends 6,000 Loss on sale of equipment 3,000 Decrease in prepaid expenses 1,000 Proceeds from bonds 46,000 Depreciation expense 12,000 Purchase of building 80,000 Net loss 32,000 Decrease in inventory 6,000 Proceeds from sale of equipment 10,000 Prepare the 2016 statement of cash flows using the indirect method