The following is a Statement of Financial Position for June $30,2020$ and comparatives as of June $30,2019.$

Petrex Ltd$.$

Statement of Financial Position

As at June $30,2020$

$2020$

$2019$

ASSETS

Cash

$$130,000$

$$119,000$

Accounts Receivable

$152,000$

$109,000$

Interest Receivable

$10,600$

$9,700$

Inventory

$68,000$

$43,000$

Prepaid Expenses

$9,700$

$6,900$

Land

$210,000$

$170,000$

Plant and Equipment

$45,400$

$55,400$

Less: Accumulated Depreciation $-$ Plant and Equipment

$13,000$

$9,000$

TOTAL ASSETS

$$612,700$

$$504,000$

LIABILITIES

Accounts Payable

$206,000$

$190,000$

Salaries Payable

$7,000$

$7,000$

Income Taxes Payable

$14,000$

$6,000$

Unearned Revenue

$13,000$

$14,000$

Bond Payable

$130,000$

$140,000$

TOTAL LIABILITIES

$370,000$

$357,000$

EQUITY

SHAREHOLDER'S EQUITY

Common Stock

$92,000$

$64,700$

Retained Earnings

$150,700$

$82,300$

TOTAL EQUITY

$242,700$

$147,000$

TOTAL LIABILITIES AND EQUITY

$$612,700$

$$504,000$

During the fiscal year ended June $30,2020$ cash dividends paid were $$9,000,$ no land was sold, Plant and Equipment was sold for for $$6,000,$ its cost was $$14,000,$ and its Accumulated Depreciation was $$6,000.$

Required: Prepare a Statement of Cash Flows using the indirect method for Petrex Ltd$.$ for the fiscal year ended June $30,2020.$