Use the Bentley Inc. financial statements and supplementary information given below to prepare a

statement of cash flows for the year ended December $31,2019,$ using the indirect method.

Additional Information:

Purchased equipment for $$43,000$ cash.

Sold the long$-$term investment on January $1,2019$ for $$11,000.$

Sold equipment for $$18,000$ cash that had originally cost $$48,500$ and had $$40,000$ of accumulated

depreciation.

Issued $$54,000$ of bonds payable at face value.Use the Bentley Inc. financial statements and supplementary information given below to prepare a statement of cash flows for the year ended December $31,2019,$ using the indirect method.

Additional Information:

Purchased equipment for $$43,000$ cash.

Sold the long$-$term investment on January $1,2019$ for $$11,000.$

Sold equipment for $$18,000$ cash that had originally cost $$48,500$ and had $$40,000$ of accumulated depreciation.

Issued $$54,000$ of bonds payable at face value.