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 $108,000. b. Dividends of $96,000 cash were declared and paid. c. The only noncash expense was $78,000 of depreciation. d. Purchased plant assets for $98,000 cash. e. Notes payable of $28,000 were issued for $28,000 cash. f. $58,000 increase in accounts recelvable. g. $38,000 decrease in inventory. h. $18,000 decrease in accounts payable. Statement of Cash Flows \begin{tabular}{|l|} \hline Operating activibes \\ \hline \\ \hline Imwesting activities \\ \hline Financing activites \\ \hline \end{tabular}