I am having issues with the indirect method.

The comparative balance sheets for 2013 and 2012 and the statement of income for 2013 are given below for Dux Company. Additional information from Dux's accounting records is provided also.

DUX COMPANY Comparative Balance Sheets December 31, 2013 and 2012 ($ in 000s)
		2013		2012
Assets
Cash	$	33	$	20
Accounts receivable		48		50
Less: Allowance for uncollectible accounts		(4)		(3)
Dividends receivable		3		2
Inventory		55		50
Long-term investment		15		10
Land		70		40
Buildings and equipment		225		250
Less: Accumulated depreciation		(25)		(50)
	$	420	$	369
Liabilities
Accounts payable	$	13	$	20
Salaries payable		2		5
Interest payable		4		2
Income tax payable		7		8
Notes payable		30		0
Bonds payable		95		70
Less: Discount on bonds		(2)		(3)
Shareholders' Equity
Common stock		210		200
Paid-in capital