Create the indirect statement of cashflows

Notes

$[1]$ Purchased equipment costing $$205,000$; sold equipment that had an original cost of $$149,000$

recording a loss of $$17,000.$

$[2]$ Recorded $$104,000$ of depreciation expense; asset sold in $[1]$ above had $$57,000$ of accumulated

depreciation.

$[3]$ Purchased $$80,000$ of patents and recorded amortization of $$48,000.$

$[4]$ Retired bonds payable issued at par for the $$70,000$ par value.

$[5]$ Declared and paid dividends during the year.

$[6]$ See separate schedule for finance lease signed on January $1,2023.$

$[7]$ Includes all depreciation and amortization expense. See separate expense detail schedule.

Required: Prepare Gobius' Statement of Cash Flows for the Year Ended December $31,2024.$