Additional information: a. Net income for the year was $101,000. b. Dividends of $82,000 cash were declared and paid. c. The only noncash expense was $71,000 of depreciation. d. Purchased plant assets for $91,000 cash. e. Notes payable of $21,000 were issued for $21,000 cash. f. $51,000 increase in accounts receivable. g. $31,000 decrease in inventory. h. $11,000 decrease in accounts payable. SCORETECK CORPORATION Spreadsheet for Statement of Cash Flows-Indirect Method For Year Ended December 31, 2021 December 31, 2020 Balance Sheet-Debit Balance Accounts Cash $ 83,000 Accounts receivable 121,000 Inventory 252,000 Analysis of Changes Debit December 31, 2021 Credit $ 72,000 172,000 221,000