A comparative balance sheet for Shabbona Corporation is presented below. Additional information: 1. Net income for 2014 was $130,178. 2. Cash dividends of $65,829 were declared and paid. 3. Bonds payable amounting to $50,000 were retired through issuance of common stock. 4. Scrapped fully depreciated equipment that originally cost $5,000 for $250 cash. Required (use EXCEL for each step below): 1. Input the comparative balance sheet into an EXCEL spreadsheet. 2. Add a column that calculates the change in each account from 2013 to 2014. 3. Prepare a statement of cash flows using the indirect method. Show how you reconcile each chan the balance sheet accounts to amounts appearing in the statement of cash flows