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 $104,000. b. Dividends of $88,000 cash were declared and paid. c. The only noncash expense was $74,000 of depreciation. d. Purchased plant assets for $94,000 cash e. Notes payable of $24,000 were issued for $24,000 cash. f. $54,000 increase in accounts receivable. g. $34,000 decrease in inventory. h. $14,000 decrease in accounts payable. SCORETECK CORPORATION Spreadsheet for Statement of Cash Flows-Indirect Method For Year Ended December 31, 2020 Analysis of Changes Dec. 31, 2019 Dec. 31, 2020 Debit i Credit Balance Sheet-Debit Bal. Accounts Cash $ 92,000 $ 78.000