These are accounting things taken from the records of the XYZ Corporation for 2013:

Payment of dividends to stockholders	$24,000
Decrease in accounts payable	$19,000
Decrease in accounts receivable	$21,000
Increase in inventories	$6,000
Increase in salaries payable	$18,000
Net income for 2013	$42,000
Payment for purchase of land and buildings	$60,000
Payment for long-term notes payable (principal payment: 20,000; interest expense and payment: 2,000)	$22,000
Issuance of ten-year bonds payable at par value	$40,000
Depreciation expense	$8,000
Amortization expense	2,000
Proceeds from sale of patent rights	$28,000

Purchase equipment by issuing long-term notes $28,000

Cash (at the beginning of 2013) $200,000

Required:

Prepare the statement of cash flows for XYZ Corporation for 2013, use the indirect method.