XYZ Company's net income last year was $92,000. Changes in the company's balance sheet accounts for the year appear below: Cash ($13,000) Accounts receivable 16,000 Inventory 21,000 Prepaid expenses (8,000) Long-term investments 30,000 Property, plant and equipment 60,000 Accumulated depreciation 36,000 Accounts payable (21,000) Accrued expenses 14,000 Income taxes payable 42,000 Bonds payable (50,000) Common stock 20,000 Retained earnings 65,000 The company did not dispose of any property, plant, and equipment, sell any long-term investments, issue any bonds payable, or repurchase any of its own common stock during the year. The company declared and paid a cash dividend. The beginning and ending cash balances were $25,000 and $12,000, respectively. Required: Prepare a statement of cash flows using the indirect method