Marks Corporation's balance sheet appears below: 
Net income for the year was $77.Cash dividends were $13.The company did not dispose of any property, plant, and equipment, retire any bonds payable, or repurchase any of its own common stock during the year.
Required:
Prepare a statement of cash flows in good form using the indirect method.
Definitions:
Wage Earners
Individuals who are compensated for their labor with salaries or wages.
Artisan
A skilled craftsperson who makes products by hand, often with traditional methods.
Factory Worker
An individual who works in a manufacturing facility, responsible for operating machinery, assembling products, or supervising production processes.
Factory System
The factory system is an industrial production method that uses machinery and a systematic approach to manufacturing goods, centralizing workers and machines in a single location.
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