create a statement of cash flow using the indirect method

Comparative Balance Sheet (in 1,000's) Year Ending Balance Year Beginning Balance $39 63 $34 56 Assets: Cash and cash equivalents Accounts receivable Inventory Property, plant and equipment Accumulated depreciation Total assets 71 64 411 282 $302 380 254 $280 $68 $63 19 31 Liabilities and stockholders' equity: Accounts payable Accrued liabilities Income taxes payable Bonds payable Common stock Retained earnings Total liabilities and stockholders' equity 35 40 72 70 51 82 _$302 $280 Income Statement (in 1,000's) $598 378 220 Sales Cost of goods sold Gross margin Selling and administrative expense Net operating income Income taxes Net income 159 18 $43 Additional Information: The company did not dispose of any property, plant, and equipment, issue any bonds payable, or repurchase any of its own common stock during the year. The company declared and paid a cash dividend