the comparative balance sheets for the bale company for year 1 and 2 are presented below. the dividend declared and paid in year 2 is $13,500.

the comparative balance sheets for the bale company for year 1 and 2 are presented below. the dividend declared and paid in year 2 is $13,500. Help show me how to prepare a statement of cash flows using indirect method. Treat the changes in noncurrent assets as acquisition/disposal or pp&e. Treat changes in noncurrent liabilities as financing activities. 

Year 1

cash 36000

noncurrent assets 132000

noncurrent liabilities 99000

contributed capital 49500

retained earnings 19500

year 2

Cash 48000

noncurrent assets 183000

noncurrent liabilities 75000

contributed capital 90000

retained earnings 66000