Additional information:

$1.$ Net income for $2027$ was $$102,300.$

$2.$ Depreciation expense was $$37,400.$

$3.$ Cash dividends of $$42,900$ were declared and paid.

$4.$ Bonds payable amounting to $$55,000$ were redeemed for cash $$55,000.$

$5.$ Common stock was issued for $$46,200$ cash.

$6.$ No equipment was sold during $2027.$

$7.$ Land was sold for its book value.

Prepare a statement of cash flows for $2027$ using the indirect method. $($Show amounts that decrease cash flow with either a $-$ sign e$.$g$.-45,000,$ or in parenthesis e$.$g$.(45,000)).$