2012 A comparative balance sheet for A.A Corporation is presented below: A.A CORPORATION Comparative Balance Sheet _2013 Assets Cash $ 39,000 Accounts receivable (net) 80,000 Prepaid insurance 22,000 Land 18,000 Equipment 70,000 Accumulated depreciation (20,000) Total Assets $209.000 Liabilities and Stockholders' Equity Accounts payable $ 11,000 Bonds payable 27,000 Common stock 140,000 Retained carnings 31.000 Total liabilities and stockholders' equity $209.000 $ 31,000 60,000 17,000 40,000 60,000 (13,000) $195.000 $ 6,000 19,000 115,000 55,000 $195.000 Additional information: 1. Net loss for 2013 is $20,000. 2. Cash dividends of $4,000 were declared and paid in 2013. 3. Land was sold for cash at a loss of $10,000. This was the only land transaction during the year. 4. Equipment with a cost of $15,000 and accumulated depreciation of $10,000 was sold for $5,000 cash 5. $12,000 of bonds were retired during the year at carrying (book) value. 6. Equipment was acquired for common stock. The fair market value of the stock at the time of the exchange was $25,000. Instructions: Prepare a statement of cash flows for the year ended 2013, using the indirect method