Additional information:

Net income was $$17,700.$ Dividends declared and paid were $$9,300.$

Equipment which cost $$11,000$ and had accumulated depreciation $of$ $$2,000$ was sold for $$4,000.$

All changes $in$ noncurrent account balances had a direct effect $on$ cash flows except for the change $in$ accumulated

depreciation. prepare a statement $of$ cash flows for $2027$ using the indirect method