The statement of financial position data of Basha Company at the end of 2015 and 2014 follows: 2015 2014 Equipment $ 1,260,000 $1,050,000 Accumulated Depreciation- equipment (252,000) (112,000) Land 980,000 560,000 Inventory 910,000 630,000 Accounts receivable (net) 770,000 630,000 Prepaid expenses 210,000 350,000 Cash 420,000 490,000 Total Assets 4,298,000 3,598,000 Share capital-ordinary, $20 par 2,646,000 2,226,000 Retained earnings 112,000 70,000 Notes payable-bank, long-term 0 322,000 Bonds payable 420,000 0 Accounts payable 1,120,000 980,000 Total Liabilities and SE 4,298,000 3,598,000 Land was acquired for $ 420,000 in exchange for ordinary shares, par $420,000 , during the year; all equipment purchased was for cash. Equipment costing was sold for $ 42,000, book value of the equipment was $ 84,000 Cash dividends of $ 126,000 were declared and paid during the year. Depreciation expense for the year was $ 238,000 Net income for 2015 was $ 168,000 Instructions Prepare Cash Flow Statement using indirect method. $ 182,000