Use the following data to prepare a statement of cash flows for the year ended December $31$ using the indirect method Cash balance at prior year$-$end Increase in wages payable Depreciation expense Gain on sale of equipment Net income Cash received from issuing stock Cash received from sale of equipment Cash paid for dividends Increase in prepaid expenses Decrease in accounts receivable $8,6003608604605,2002,2002,5002601,600660$