Attached is the file. Prepare INDIRECT cash flow statement for the following information

Create a cash flow statement for Company Crazy given the following information: Beginning balances Jan 1: Cash - 62,000 Accounts receivable - 17,000 Reserve for doubtful accounts - 340 Inventory - 11,000 Supplies - 800 Equipment - 8,000 Accumulated depreciation - equipment - 8,000 Patent - 18,000 Accounts payable - 5,500 Wages payable - 4,400 Utilities payable - 1,500 Common stock - 40,000 Retained earnings - 57,060 Ending balances Jan 31: Cash - 139,750 Accounts receivable - 38,875 Reserve for doubtful accounts - 875 Inventory - 40,000 Supplies - 420 Prepaid insurance - 3,575 Equipment - 63,000 Accum depr - equipment - 8,333 Truck - 35,000 Accum depr - Truck - 583 Patent - 17, 916.67 Trademark - 7500 Accounts payable - 32,000 Wages Payable - 4,600 Utilities payable - 1,050 Current portion LTD - 4,832 Notes payable - 24,768 Unearned revenue - 22,000 Income taxes payable - 47,974 Common stock - 72,000 Retained earnings - 127,021 The following occurred in the month of January (all cash transactions): 1. Truck was purchased for $35,000, using 5,000 for cash and the rest in a note payable 2. Only cash transactions for accounts payable added up to 37,500 3. Inventory cash transactions were debits to cash and COGS of 22,000 and 5,500 and credits to sales revenue and inventory for 22,000 and 5,500 4. Cash debited 24,000 for unearned memberships 5. Cash credited for utilities payable of 1,500 6. Cash credited for wages payable of 4,400 7. Cash debited for unexpected gain of 65,000 8. Cash credited for registering a trademark of 7,500 9. Cash credited for supplies for 950 10. Cash credited for accounts payable of 32,000 11. Cash credited for insurance expense of 3,900 12. Cash credited for dividend payment of 2,000 13. Cash debited for accounts receivable of 58,000 14. Cash credited for payment on note payable of 400 and interest expense of 200 ** Net Income is 71,961.2 ** No equipment was sold