Meera Corporation's comparative balance sheets are presented below. Additional information: 1. Net income was $22,766. Dividends declared and paid were $17,716. 2. All other changes

Meera Corporation's comparative balance sheets are presented below.

Additional information:
1. Net income was $22,766. Dividends declared and paid were $17,716. 
2. All other changes in noncurrent account balances had a direct effect on cash flows, except the change in accumulated depreciation. The land was sold for $4,890. 
(a) Prepare a statement of cash flows for 2014 using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000, or in parenthesis e.g.(15,000).)

MEERA CORPORATION Comparative Balance Sheets December 31 Cash Accounts receivable an Buildings Accumulated depreciation Total Accounts payable Common stock Retained eamings Total 2014 S14,220 21,040 20,020 70,010 (15,090) 2013 S10,620 23,320 25,960 70,010 (10,410) S119.500 S28,430 73,410 17,660 S119.500 buildings S110.200 S12.090 75,400 22,710 10.200