I need using indirect method.

Use the following data to construct a statement of cash flows using the direct and indirect methods. Cash Accounts receivable Prepaid insurance Inventory Fixed assets Accumulated Depreciation Total assets 20X2 $4,000 25,000 5,000 37,000 316,000 (45,000) 342,000 20X1 $14,000 32,500 7,000 34,000 270,000 (30,000) 327.500 Accounts payable Wages payable Note payable Capital stock Retained earnings Total Liabilities & Equity $18,000 4,000 173,000 88,000 59,000 342,000 $16,000 7,000 160,000 84,000 60,500 327,500 Sales Cost of goods sold Depreciation expense Insurance expense Wage expense Net income 20X2 $200,000 (123,000) (15,000) (11,000) (50,000) 1,000 Additional information: . During 20x2 declared and paid dividends of $2,500 During 20x2, the company paid $46,000 in cash to acquire new fixed assets. The accounts payable was used only for inventory. No debt was retired during 20x2