$(12$ points$).$ RrepWlecks, Incorporated's $2023$ financial statements are shown below:

Balance Sheet

As of December $31,2023$

$($$$000\text{'}$s omitted$)$

Other relevant data:

a$.$ Stock was issued for cash.

b$.$ The only entries to retained earnings were net income of $$61,000$ and cash dividends declared and paid of $$18,000.$

c$.$ Equipment costing $$150,000$ was purchased with cash.

d$.$ Depreciation for the year was $$36,000.$

e$.$ Equipment costing $$110,000($with accumulated depreciation of $$42,000)$ was sold for $$20,000$

Required: Prepare a Statement of Cash Flows in good form using the indirect format presented on the next page.