Bentley Inc.'s balance sheet and income statement are as follows: Bentley Inc. Bentley Inc. Comparative Balance Sheet Information Income Statement December 31 For the Year Ended December 31, 2015 Assets 2015 2014 Sales $1,365,000 Cash $119,000 $79.000 Cost of goods sold 789.000 Accounts receivable 60,000 51,000 Gross profit 576,000 Merchandise inventory... 401,000 353,000 Operating expenses: Equipment 216,000 196,000 Depreciation expense... 39,000 Accumulated depreciation (105,000) (66,000) Other expenses 341,000 Total assets $691,000 $613,000 Total operating expenses 380,000 Liabilities and Equity Income from operations 196,000 Accounts payable $38,000 $62,000 Income taxes 29,000 Income taxes payable 20.000 19.000 Net income $167,000 Share capital 522,000 500,000 Retained earnings 111,000 32,000 Total liabilities and equity... $691,000 $613,000 Additional information regarding Bentley Inc.'s activities during 2015: a. Equipment is purchased for $20,000 cash. b. 11,000 common shares are issued for cash at $2 per share. Prepare a statement of cash flows for 2015. Use the indirect method to report cash inflows and outflows for the operating activities section. (select one) Statement of Cash Flows (select one) Additional information regarding Bentley Inc.'s activities during 2015: a. Equipment is purchased for $20,000 cash. b. 11,000 common shares are issued for cash at $2 per share. Prepare a statement of cash flows for 2015. Use the indirect method to report cash inflows and outflows for the operating activities section. (select one) Statement of Cash Flows (select one) X X X X X