The following schedule of information relates to Allentown Bolts for the year ended December $31$:

Income statement data:

Sales $$654,000$

Depreciation expense $15,000$

Net income $78,000$

Cash receipts:

From issuance of common stock $$28,000$

From sale of plant assets $($at book value$)5,000$

From loan repayment by borrower $12,000$

Cash payments:

For purchase of stock investment $$22,000$

To stockholders as dividends $45,000$

Change in working capital accounts:

Cash increase $$79,000$

Accounts receivable decrease $12,000$

Inventory increase $9,000$

Accounts payable decrease $3,000$

Accrued liabilities increase $8,000$

The cash balance was $$21,000$ at the beginning of the year.

Requirements: build a cash flow statement using the indirect method.