Additional data:

$1$ Depreciation expense was $$24,500$

$2.$ Dividends declared and paid were $$28,000.$

$3.$ During the year equipment was sold for $$11,900$ cash. This equipment cost $$25,200$ oniginally and had accumulated depreciation of $$13,300$ at the time of sale. $($Looking for statement of cash flows$)$ indirect metheod