help me create a statement of cash flows using the indirect method

A303 Cash Flow Direct & Indirect Problem 4 The financial statements of Melton Company appear below: Melton Company Comparative Balance Sheets December 31 Assets Cash Accounts Receivable Merchandise Inventory Property, Plant, and Equip Accumulated Depreciation Liabilities & Stockholders' Equity Accounts Payable Income taxes payable Bonds payable Common Stock Retained Earnings Melton Company Income Statement For the year ended December 31, 20x2 Sales $ 400 Cost of goods sold 280 Gross profit 120 Selling expense $ 20 Administration expense 26 46 Income from operations 74 Interest expense 4 Income before income taxes 70 Income taxes 28 Net Income $ 42 Additional Information: 1. Dividends declared and paid were $34. 2. During the year equipment was sold for $15 cash. This equipment cost $28 originally and had a book value of $15 at the time of sale. 3. All depreciation expense is in the selling category 4. All sales and purchases are on acca 5. A/P pertain to merchandise supp) 6. oe a RE xcept for 'sition were paid in cash