Complete the following Spreadsheet for the preparation of statement of cash flows under the indirect method. (The statement of cash flows is not required.) (Enter all amounts as positive values.) Additional information: a. Net income for the year was $116,000. b. Dividends of $112,000 cash were declared and paid. c. The only noncash expense was $86,000 of depreciation. d. Purchased plant assets for $86,000 cash. e. Notes payable of $36,000 were issued for $36,000 cash. f. $86,000 increase in accounts receivable. g. $36,000 decrease in inventory. h. $26,000 decrease in accounts payable. Dec 31, 2019 $ SCORETECK CORPORATION Spreadsheet for Statement of Cash Flows-Indirect Method For Year Ended December 31, 2019 Analysis of Changes Dec 31, 2018 Debit Credit Balance Sheet-Debit Bal. Accounts Cash $ 128.000 Accounts receivable 136.000 Inventory 282,000 Plant assets 616.000 $ 1,162.000 Balance Sheet-Credit Bal. Accounts Accumulated depreciation $ 116.000 Accounts payable 182,000 Notes payable 386,000 Common stock 216.000 Retained earnings 262.000 $ 1,162,000 Statement of Cash Flows Operating activities 92.000 222.000 246,000 702,000 1,262.000 $ $ 202.000 156,000 422.000 216.000 266,000 1,262,000 $ Investing activities Financing activities $ 0 $ 0