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 FlowsIndirect Method For Year Ended December 31, 2021 December 31, Analysis of Changes 2020 Debit Credit Balance Sheet-Debit Balance Accounts December 31, 2021 Cash $ 125,000 $ 100,000 Accounts receivable 135,000 200,000 235,000 280,000 Inventory Plant assets 615,000 1,155,000 720,000 1,255,000 $ $ Balance Sheet-Credit Balance Accounts $ 115,000 $ Accumulated depreciation Accounts payable Notes payable 180,000 385,000 200,000 155,000 420,000