97. The comparative balance sheets for Gillen Inc. appear below: GILI-EN INC. ComparatiKe Balance Sheet Prepaid expenses Long-term inwstmcnts Equ i Total assets $29,000 23,000 6.000 25.000 Liabilities and Shareholders' Equtty 2012 SIO.ooo 14,000 15.000 23.000 30.000 23.000 payables Mortgage notes payable C shares Retained earnings Total liabilities and shareholders' equity Additional information: 40.000 21000 1. Net earnings for the year ending December 31 , 2013 were $27,000. 2. Cash dividends of $13,000 were declared and paid during the year ended December 31, 2013. 3. Long-term investments that had a carrying amount of $23,000 were sold for $18,000 in 2013. Prepare a cash flow statement for the year ended December 31, 2013, using the indirect method.