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 $109,000. b. Dividends of $98,000 cash were declared and paid. c. The only noncash expense was $79,000 of depreciation. d. Purchased plant assets for $99,000 cash. e. Notes payable of $29,000 were issued for $29,000 cash. f. $59,000 increase in accounts receivable. g. $39,000 decrease in inventory. h. $19,000 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, Debit Credit 2021 Balance Sheet-Debit Balance Accounts Cash $ 107,000 $ 29,000 $ 88,000 Accounts receivable 129,000 79,000 188,000 Inventory 268,000 229,000 Plant assets 609,000 79,000 708,000 $ 1,113,009 $ 1,213,000 Balance Sheet-Credit Balance Accounts Accumulated depreciation $ 109,000 $ 188,000 Accounts payable 168,000 149,000 Notes payable 379,000 408,000 Common stock 209,000 209,000 Retained earnings 248,000 259,000 $ 1,113,000 $ 1,213,000 Statement of Cash Flows Operating activities Investing activities Financing activities $ 158,000 $ 29,000