Current Attempt in Progress Presented below are the financial statements of Shamrock Ltd. Accounts payable Income taxes payable Total \begin{tabular}{rrr} 26,100 & 13,500 \\ 6,300 & 7,200 \\ \hline117,900 & 97,200 \\ \hline \end{tabular} \begin{tabular}{|c|c|} \hline \begin{tabular}{r} Rajesh Ltd \\ Income Stater \\ For the Year Ended Dece \end{tabular} & \\ \hline Sales revenue & 217,800 \\ \hline Cost of goods sold & 157,500 \\ \hline Gross profit & 60,300 \\ \hline Operating expenses & 21,600 \\ \hline Income from operations & 38,700 \\ \hline Interest expense & 2.700 \\ \hline Income before income taxes & 36,000 \\ \hline Income tax expense & 7,200 \\ \hline Net income & 28.800 \\ \hline \end{tabular} Additional data: Additional data: 1. Depreciation expense is 11,970. 2. Dividends declared and paid were 18,000. 3. During the year, equipment was sold for 8,730 cash. This equipment cost 16,200 originally and had accumulated depreciation of 4,500 at the time of sale. (a) Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a sign eg 15,000 or in parenthesis es (15,000) )