Abner Companys income statement for Year 2 follows: Sales 815,100 Cost of goods sold 338,580 Gross margin 476,520 Selling and administrative expenses 171,570 Net operating income 304,950 Nonoperating items: Gain on sale of equipment 11,400 Income before taxes 316,350 Income taxes 126,540 Net income $189,810 Its balance sheet amounts at the end of Years 1 and 2 are as follows: Year 2 Year 1 Assets Cash $177,156 $94,962 Accounts receivable 251,940 156,180 Inventory 363,660 310,080 Prepaid expenses 11,970 23,940 Total current assets 804,726 585,162 Property, plant, and equipment 715,920 577,980 Less accumulated depreciation 188,556 150,366 Net property, plant, and equipment 527,364 427,614 Notes Receivable 45,600 0 Total assets $1,377,690 $1,012,776 Liabilities and Stockholders' Equity Accounts payable 356,820 291,840 Accrued liabilities 53,580 66,120 Income taxes payable 96,558 92,796 Total current liabilities $506,958 $450,756 Bonds payable 230,280 133,380 Total liabilities 737,238 584,136 Common stock 383,040 323,760 Retained earnings 257,412 104,880 Total stockholders' equity 640,452 428,640 Total liabilities and stockholders' equity $1,377,690 $1,012,776 Equipment that had cost $36,024 and on which there was accumulated depreciation of $11,970 was sold during Year 2 for $35,454. The company declared and paid a cash dividend during Year 2. It did not retire any bonds or repurchase any of its own stock. Show the calculation for Equipment purchases, if any, using either a t-account or formula. Show the calculation for Depreciation using either a t-account or formula. Show the calculation for Dividends using either a t-account or formula. Prepare a statement of cash flow for Year 2 using the indirect method. Include proper descriptions for activities.