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Indirect Method-Preparing a Statement of Cash Flows The accounting records of Guci Corp. show the following data for the current year. Additional information: 1. Equipment was sold for its book value of $4,000. 2. Equipment purchased during the year was $12,000. 3. Cash dividends declared and paid were $1,900. Prepare the statement of cash flows for the current year ended December 31, using the indirect method to present cash flows from operating activities. - Note: include a negative sign ( ) for any amount that would be subtracted in the statement of cash flows