5. Use the following financial statements and additional information to prepare the Cash Flow Statement for the year ended December 31, 2014 using the indirect melhod. Balance Sheet Dec 31, 2014 Dec 31, 2013 Assets Cash 30,400 10,050 90,100 49,900 (22,500) 30,550 12,150 70,150 41,500 (15,300) Accounts Receivable Inventory Equipment Accumulated Depreciation (Equipment) Total Assets 1,57,950 1,39,050