The Following Information Was Gathered from Burton Company's Financial Records

The following information was gathered from Burton Company's financial records:
$\begin{array}{lr}\text { Net income } & \$ 45,000 \\\text { Depreciation expense } & 18,000 \\\text { Beginning cash balance } & 12,000 \\\text { Increase in accounts receivable } & 6,000 \\\text { Decrease in inventory } & 8,000 \\\text { Increase in accounts payable } & 5,000 \\\text { Decrease in accrued liabilities } & 3,000 \\\text { Repayment of bank loan } & 15,000 \\\text { Purchase of equipment } & 26,000 \\\text { Ending cash balance } &\end{array}$
Required:

Using the indirect method, prepare a statement of cash flows for Burton Company.