The income statement, Balance Sheet, and additional data of Flashpoint Consulting Ltd. Follow: Flashpoint Consulting Ltd. Income Statement For the Year Ended September 30, 2014 $548,000 Revenues Consulting Revenue Expenses Salaries Expense $296,000 Amortization Expense 58,000 Rent Expense 14,000 Office Supplies Expense 16,000 Insurance Expense 4,000 Interest Expense 4,000 Income Tax Expense 36,000 Net Income Flashpoint Consulting Ltd. Partial Balance Sheet September 30, 2014 and 2013 2014 428,000 $120,000 2013 Hall 2013 Flashpoint Consulting Ltd. Partial Balance Sheet September 30, 2014 and 2013 2014 Current Assets: Cash $56,000 Accounts Receivable 30,000 Office Supplies 18,000 Prepaid Expenses 10,000 Current Liabilities Accounts Payable $68,000 Accrued Liabilities 38,000 $ 36,000 144,000 6,000 10,000 $ 56,000 42,000 Additional Data a) Acquisition of computer equipment is $232,000. Of this amount, $202,000 was paid in cash, $30,000 by signing a long-term note payable. Flashpoint consulting Ltd. Sold no computer equipment during fiscal year 2014. b) Cash received from sale of land $20,000. c) Cash received from issuance of common shares, $84,000. d) Payment of long-term note payable, $40,000. e) Payment of cash dividends, $130,000. Required: Prepare Flashpoint Consulting Ltd.'s cash flow statement for the year ended September 30, 2014, using the indirect method