The Research Institute (the RI ) reported the following balance sheet data: Additional information for 2021 (not all inclusive): 1. Net income (before-tax) was $125,000 and net income (after-tax) was $100,000. 2. Sold Available-for-sale (AFS) investments costing $19,000 for $11,000. 3. Sold fully depreciated equipment (fixed asset), originally costing $20,000, for $7,000. The equipment was originally purchased in 2010 and had a useful life of 5 years. 4. Purchased new equipment (fixed asset) for $142,000 in cash. 5. Issued 8% bonds at face value, $162,000. 6. Paid cash dividends of $50,000. 7. Stock option expense was $32,000. Required: Prepare the Cash Flows from Operations section of the cash flow statement using the indirect method