. Benner Corporation's balance sheet appears below: The net income for the year was $55. Cash dividends were $17. Required: (5 Points) Prepare a complete statement of cash flows using the indirect method.

Comparative Balance Sheet Ending Beginning Balance Balance Assets Cash and cash equivalents $31 57 51 450 313 $276 $ 29 50 Inventory Plant and equipment 545 338 $330 umulated depreci Liabilities and stockholders' equity: Accounts payable Wages pavable $ 51 24 24 81 20 54 76 $330 $44 20 21 80 23 50 Taxes payable Bonds pavable Deferred taxes Common stock Total liabilities and stockholders' equity $276