David Jones owns a small trucking operations. The bookkeeper presented Jones with the following income statements and balance sheets for 2012 and 2013 Income Statement 2013 2012 Revenues $191.400 $182.600 Operating expenses: Depreciation $26,400 $26,400 Fuel 77.000 46.200 Drivers' salaries 44,000 35.200 Tax and licences 22,000 17,600 Repairs 30,800 19,800 Miscellaneous 2,200 202.400 1,100 146.300 Income (loss) ($11,000) $36.300 Balance Sheets Cash $22.000 $4.400 Accounts receivable 8.800 26.400 Net fixed assets 198.000 224.400 Total Assets $228.800 $255.200 Accounts payable $30,800 $22,000 Accrued salaries 8.800 5,500 Other accruals 3.300 1,100 Long term debt 100.100 129.800 Jones, capital 85.800 96.800 Total Liabilities $228,800 $255,200 Jones does not understand how the company can be $17,600 ahead of last year in terms of cash on hand and yet show an $11.000 loss for the year. Required: Prepared a Cash Flow statement (indirect method) to use in explaining this to David Jones