Please help me to prepare a cash flow statement using the indirect method.

Following are selected balance sheet accounts of Chocolate Bakery at December 31, 2013 and 2012, and the increases or decreases in each account from 2012 to 2013. Also presented is selected income statement information for the year ended December 31, 2013, and additional information.

Increase

Selected balance sheet accounts 2013 2012 (Decrease)

Assets:

Accounts receivable $ 34,000 $ 24,000 $10,000

Property, plant, and equipment 277,000 247,000 30,000

Accumulated depreciation (178,000) (167,000) (11,000)

Liabilities and stockholders' equity:

Bonds payable 49,000 46,000 3,000

Dividends payable 8,000 5,000 3,000

Common stock, $1 par 22,000 19,000 3,000

Additional paid-in capital 9,000 3,000 6,000

Retained earnings 104,000 91,000 13,000

Selected income statement information for the year ended December 31, 2013

Sales revenue $155,000

Depreciation 33,000

Gain on sale of equipment 13,000

Net income 28,000

Additional information

• Accounts receivable relate to sales of merchandise.

• During 2013, equipment costing $40,000 was sold for cash.

• During 2013, $20,000 of bonds payable were issued in exchange for property, plant, and equipment. There was no amortization of bond discount or premium.