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 $113,000. b. Dividends of $106,000 cash were declared and paid. c. The only noncash expense was $83,000 of depreciation. d. Purchased plant assets for $83,000 cash. e. Notes payable of $33,000 were issued for $33,000 cash. f. $83,000 increase in accounts receivable. g. $33,000 decrease in inventory. h. $23,000 decrease in accounts payable. SCORETECK CORPORATION Spreadsheet for Statement of Cash Flows-Indirect Method For Year Ended December 31, 2019 Analysis of Changes Dec. 31, 2018 Debit Credit Dec. 31, 2019 Balance Sheet-Debit Bal. Accounts Cash $ 119,000 $ 86,000 Accounts receivable 133,000 216.000 Inventory 276,000 243,000 Plant assets 613,000 696,000 $ 1,141,000 $ 1,241,000 $ 113,000 $ 196,000 Balance Sheet-Credit Bal. Accounts Accumulated depreciation Accounts payable Notes pavable 176,000 153,000 383.000 1 416.000 Notes payable 383,000 Common stock 213,000 256,000 416,000 213,000 263,000 Retained earnings $ 1,141,000 $ 1,241,000 Statement of Cash Flows Operating activities Investing activities Fin cing activities