Presented below is a condensed version of the comparative balance sheets for Opal Corporation for two years at December 31st. Current Year Prior Year Cash Accounts Receivable Investments Equipment Less: Accumulated depreciation Current liabilities Capital stock Retained earnings $453,400 440,000 110,000 780,000 (245,000) 368,400 540,000 630,000 $180,000 485,000 170,000 650,000 (222,500) 420,000 342,500 500,000 Additional Information: Investments were sold at a loss of $20,000; no equipment was sold; cash dividends paid were $35,000; and net income was $165,000. Required: Prepare a statement of cash flows for the current year using the Indirect Method, as illustrated in class lectures