The Murdock Corporation reported the following balance sheet data for $2024$ and $2023$:

Additional information for $2024$ :

Sold available$-$for$-$sale debt securities costing $$74,000$ for $$79,400.$

Equipment costing $$20,000$ with a book value of $$5,900$ was sold for $$7,350.$

Issued $6\%$ bonds payable at face value, $$209,000.$

Purchased new equipment for $$154,000$ cash.

Paid cash dividends of $$24,500.$

Net income was $$59,000.$

Required:

Prepare a statement of cash flows for $2024$ in good form using the indirect method for cash flows from operating activities.