Below are the changes in account balances for balance sheet accounts and the income statement for The Five Brothers Pizza Chains, Inc. Please prepare cash flow statements on both the indirect and direct basis. The income statement is presented below: Additional information: a. On January 2, 2015 short-term investments costing $101,000 were sold for $145,000. b. The company paid a cash dividend on February 1, 2016. c. No assets were retired during 2016. d. The company owns 20% of Clark & Co. and accounts for its share of net income under the equity method. They received no dividends during the year. e. At January 1, 2013, the cash balance was $100,000