Complete the following Spreadsheet for the preparation of statement of cash flows under the indirect method. $($The statement of cash flows is not required.$)$

Note: Enter all amounts as positive values.

Additional information:

a$.$ Net income for the year was $$107,000.$

b$.$ Dividends of $$94,000$ cash were declared and paid.

c$.$ The only noncash expense was $$77,000$ of depreciation.

d$.$ Purchased plant assets for $$97,000$ cash.

e$.$ Notes payable of $$27,000$ were issued for $$27,000$ cash.

f$.$ $$57,000$ increase in accounts receivable.

g$.$ $$37,000$ decrease in inventory.

h$.$ $$17,000$ decrease in accounts payable.

SCORETECK CORPORATION

Spreadsheet for Statement of Cash Flows$-$Indirect Method

For Year Ended December $31,2021$