Ohio, Inc. uses the indirect method to prepare the statement of cash flows. Refer to the following income statement:

Ohio, Inc.

Income Statement

Year Ended December $31,2024$

$\backslash$table$[[$Revenues and Gains:,,$],[$Sales Revenue,$$159,000,],[$Interest Revenue,$6,200,],[$Total Revenues and Gains,,$],[$Expenses and Losses:,$$140,200,],[$Cost of Goods Sold,$19,000,],[$Salary Expense,$7,200,],[$Depreciation Expense,$13,300,],[$Other Operating Expenses,$16,400,],[$Interest Expense,$5,000,],[$Loss on Sale of Plant Assets,$5,600,],[$Income Tax Expense,,$206,500],[$Total Expenses and Losses,,$$(41,300)$