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Accounting 201 Special Assignment - Chapter 12 FALL 2015 Presented below are the comparative balance sheets for Mirotic Company at December 31, 2015 and 2014. MIROTIC COMPANY Comparative Balance Sheet December 31 2014 Cash Accounts receivable Inventory Prepaid insurance Land Equipment Accumulated depreciation equipment Building Accumulated depreciation-building 2015 $117,000 $ 45,000 62,000 71,000 102,000 92,000 13,000 18,000 134,000 120,000 169,000 140,000 (46,000) (32,000) 200,000 200,000 (60.000 40.000 $691.000 S614.000 Accounts payable Bonds payable Common stock, Si par Paid-in capital in excess of par Retained earnings $ 28,000 220,000 140,000 99.000 204,000 $69.000 $ 36,000 185,000 120,000 80,000 193.000 S614,000 Additional information: 1. Land was obtained by issuing 20,000 shares of S1 par value common stock. The land had a fair value of $39,000 2. Land was sold at again for $28,000 cash. The only transactions affecting land are this item and item one. 3. Net income for 2015 was $97,000 4. Cash dividends were paid. (You must determine the amount). 5. Equipment was purchased for cash. In addition, equipment costing $30,000 with a book value of $10,000 was sold for S14,000 cash. INSTRUCTIONS Prepare a statement of cash flows for 2015 using the indirect method