.:.An examination of the income statement and the accounting records revealed th

.:.An examination of the income statement and the accounting records revealed the following additional information applicable to 2008:a. Net income $204800.b. Depreciation expense reported on the income statement: buildings $20500; machinery and equipment $9000.c. Patent amortization reported on the income statement $5500.d. A building was constructed for $230000.e. A mortgage note for $90000 was issued for cash.f. 4000 shares of common stock were issued at $38.50 in exchange for the bonds payable.g. Cash dividends declared $52000.InstructionsPrepare a statement of cash flows using the indirect method of presenting cash flows from operating activities.