On the basis of the following data for Breach Co. for the current and preceding years ended December 31, prepare a statement of cash flows for the current year using the indirect method.Assume that equipment costing $25,000 was purchased for cash and no long term assets were sold during the period.Stock was issued for cash-3,200 shares at par.Net income for the current year was $76,000.Cash dividends declared and paid were $13,000. 
Definitions:
Pan-
A prefix meaning "all" or "every," indicating inclusiveness or a wide scope in various fields.
Myocarditis
Inflammation of the heart muscle, often due to viral infections, leading to heart dysfunction.
Endocarditis
An infection of the inner lining of the heart chambers and heart valves.
Singular
Unique or one of a kind; in grammar, referring to the form of a noun or pronoun that denotes only one person, place, thing, or idea.
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