1. The following information relates to Aires Corporation for 20x8 and 20x7: Change Assets Cash Accounts receivable (net) Inventory Prepaid expenses Investments Land Building (net) Equipment (net) Total assets Liabilities Accounts payable Accrued liabilities Income taxes payable Bonds payable Long-term note payable Total liabilities Aires Corporation Comparative Balance Sheets December 31, 20x8 and 20x7 20x8 $ 21,000 421,000 310,000 17,000 80,000 350,000 680,000 520,000 $2.399.000 20x7 $ 54,000 480,000 340,000 15,000 80,000 300,000 700,000 340.000 $2,309.000 $ 328,000 171,000 22,000 410,000 130.000 $1.061.000 $ 335,000 170,000 34,000 700,000 $1.239.000 Stockholders' Equity Common stock Additional paid-in capital Retained earnings Total stockholders' equity Total liabilities and stockholders' equity $ 800,000 152,000 386.000 $1.338.000 $2.399.000 $ 600,000 152,000 318.000 $1.070,000 $23.09.200 Additional information: Net income for 20x8 was $143,000. Issued a long-term note payable in exchange for computer equipment for $130,000 Purchased computer terminals for $90,000 Depreciation on equipment for 20x8 was $40,000 Depreciation on building for 20x8 was $20,000 Reacquired bonds payable at par for $290,000 Declared and paid dividends of $75,000 Issued 20,000 shares of common stock at par value of $10 per share. Paid $50,000 for land intended for a new plant site. Complete the column with the heading change. Indicate increase or decrease. Then prepare a statement of cash flows using the indirect method. Include a schedule of noncash investing and financing transactions, ir applicable