The Following Data Is Available for Salmon Arm Limited for the Year

The following data is available for Salmon Arm Limited for the year ended December 31, 2014 Income Statement
For the year ended December 31, 2014
$\begin{array}{lr}\text { Sales } & \$ 375,000 \\\text { Cost of goods sold } & 200,000\\\text { Gross profit } & 175,000 \\\text { Cash operating expenses } & 100,000 \\\text { Amortization expense } & 25,000 \\\text { Loss on sale of equipment } & 15,000\\\text { Net income }&\$35,000\end{array}$ Additional Information: $$\begin{array} { l r } \text { Increase in accounts receivable } & \$ 25,000 \\\text { Decrease in inventory } & 7,500 \\\text { Decrease in accounts payable } & 10,500 \\\text { Proceeds from sale of equipment } & 35,000 \\\text { Dividends paid } & 20,000 \\\text { New building acquired for cash } & 21,000 \\\text { Proceeds from issue of bonds } & 52,500 \\\text { Cash at the beginning of the year } & 12,000\end{array}$$ Required:
Prepare the cash flow statement for Salmon Arm Limited for the year ended December 31, 2014, using the indirect method.