Vanmetre Corporation's balance sheet and income statement appear below: Comparative Balance Sheet 2015 2014 Assets: Cash and cash equivalents Accounts receivable Inventory Plant and equipment Accumulated depreciation Total assets $ 31 61 59 684 (349) $_486 $ 29 73 61 550 (319) $_394 Liabilities and stockholders' equity Accounts payable Accrued liabilities Bonds payable Common Stock Retained earnings Total liabilities and shareholders' equity $ 53 72 203 61 97 $ 486 18:37 $ 54 69 190 60 21 $ 394 Income Statement for 2015 Sales Less cost of sales Gross margin Less operating expenses Net operating income Gain on sale of plant and equipment Income before taxes Less income taxes Net income $807 492 315 182 133 16 149 45 $104 a. Cash dividends were $28. b. The company sold equipment for $48 that was originally purchased for $54 and that had accumulated depreciation of $22. REQUIRED: Prepare a statement of cash flows for the year ended December 31, 2015 using the indirect method