Additional information for $20$X$4$:

Equipment that cost $$20,000$ depreciated to its salvage value of $$2,000$ and was sold for $$8,000.$

Common stock, purchased as a long$-$term investment for $$5,000,$ was sold for $$15,000.$

Dividends declared totaled $$15,000.$

Equipment was purchased for $$145,000.$

Depreciation expense totaled $$38,000.$

Long$-$term debt of $$5,000$ was reclassified as current and $$5,000$ of long$-$term debt was paid.

Common stock of $$50,000$ was sold and long$-$term debt of $$40,000($note payable$)$ was borrowed.

The McKenzie generated net income of $$22,000.$

Required:

Prepare the SCF as requested by Ms$.$ McKenzie using the indirect method.