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 $115,000. b. Dividends of $110,000 cash were declared and paid. c. The only noncash expense was $85,000 of depreciation. d. Purchased plant assets for $105,000 cash e. Notes payable of $35,000 were issued for $35,000 cash. f. $65,000 increase in accounts receivable. g. $45,000 decrease in inventory h. $25,000 decrease in accounts payable. SCORETECK CORPORATION Spreadsheet for Statement of Cash Flows-Indirect Method For Year Ended December 31, 2021 December 31 2020 Analysis of Changes December 31, 2021 Debit Credit Balance Sheet-Debit Balance Accounts Cash S 125.000 S 100,000 Accounts receivable 135.000 200,000 Inventory 280,000 235,000 Plant assets 615,000 720,000 $ 1,155,000 $ 1,255,000 Balance Sheet-Credit Balance Accounts Accumulated depreciation $ 115,000 S 200,000 Accounts payable 180,000 155,000 Notes payable 385,000 420,000 Common stock 215,000 215.000 Retained earnings 260,000 285,000 S 1.155,000 $ 1.255.000 Statement of Cash Flows Operating activities Investing activities Financing activities