6 E23-15B (SCF-Indirect Method) Presented below are data taken from the records of Natural Homes Company December 31 2012 2011 Cash Current assets other than cash Long-term investments Plant assets 15,000 105,000 60,000 330,000 $510,000 $ 5,000 129,000 50,000 351,000 $535,000 Accumulated depreciation Current liabilities Bonds payable Capital stock Retained earnings $ 88,000 65,000 50,000 173,000 134,000 $510,000 $102,000 73,000 100,000 153,000 107,000 $535,000 Additional information: 1. Held-to-maturity securities carried at a cost of $25,000 on December 31, 2011, were sold in 2012 for $30,000. The gain (not extraordinary) was incorrectly charged directly to Retained Earnings. 2. Fully depreciated plant assets that cost $57,000 were sold during 2012 for $2,000. The gain (not ex- traordinary) was incorrectly charged directly to Retained Earnings. 3. Net income as reported on the income statement for the year was $40,000 4. Dividends paid amounted to $20,000 5. Depreciation charged for the year was $43,000 Instructions Prepare a statement of cash flows for the year 2012 using the indirect method