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 $105,000. b. Dividends of $90,000 cash were declared and paid. c. The only noncash expense was $75,000 of depreciation. d. Purchased plant assets for $75,000 cash. e. Notes payable of $25,000 were issued for $25,000 cash. f. $75,000 increase in accounts receivable. g. $25,000 decrease in inventory. h. $15,000 decrease in accounts payable. SCORETECK CORPORATION Spreadsheet for Statement of Cash Flows-Indirect Method For Year Ended December 31, 2019 Dec. 31, 2018 Analysis of Changes Debit Dec. 31, 2019 Credit Balance Sheet-Debit Bal. Accounts Cash $ 95,000 $ 70,000 Accounts receivable 125,000 200,000 Inventory 260,000 235,000 Plant assets 605,000 680,000 $ 1,085,000 $ 1,185,000 Balance Sheet-Credit Bal. Accounts Accumulated depreciation $ 105,000 $ 180,000 Accounts payable 160,000 145,000 Notes payable 375,000 400,000 Common stock 205,000 205,000 Retained earnings 240,000 255,000 $ 1,085,000 $ 1,185,000 Statement of Cash Flows Operating activities Investing activities Financing activities