Acomparative balance sheet for halpern corporation is presented below; halpern corporationcomperative balance sheetassets 2013 2012cash $36,000 $31,000accounts receivable (net) 70,000 60,000prepaid insurance 25,000 17,000land 18,000 40,000equipment 70,000 60,000accumulated depretiation (20,000) (13,000)total assets $199,000 $195,000liabilities and stockholder's equityaccounts payable $11,000 $6,000bonds payable 27,000 19,000common stock 140,000 115,000retained earnings 21,000 55,000total liabilities and stockholders' equity $199,000 $195,000additional information; 1. net loss for 2013 is $20,0002. cash dividens of $14,000 were declared and paid in 20133. land was sold for cash at a loss of $40,000 this was the only land transation during the year4. equipment with a cost of $15,000 and accumulated depreciation of $10,000 was sold for $5,000 cash5. $22,000 of bonds were retired during the year at carrying (book) value6. equipment was acquired for common stock. the fair value of the stock at the time of the exchange was $25,000instructionsprepare a statement of cash flows for the year ended 2013, using the indirect method