Dive In Company was started several years ago by two diving instructors. The company's comparative balance sheets and income statement are presented below.

REQUIRED. Prepare the statement of cash flows for the current year ended Decemeber 31 using the indirect method.

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Dive In Company was started several years ago by two diving Instructors. The company's comparative balance sheets and income statement are presented below. Previous Year Current Year Balance sheet at December 31 Cash Accounts Receivable Prepaid Rent Total Assets Salaries and Wages Payable Common Stock Retained Earnings Total Liabilities and Stockholders' Equity Income Statement Service Revenue Salaries and Wages Expense Rent and Office Expenses Net Income $ 3,620 1,300 130 $ 5,050 $ see 1,500 3,ese $ 5,050 $4,435 650 65 $ 5,150 $1,400 1,150 $5,150 $ 37,250 33,00 3,800 $ 450 Additional Data: a Rent is paid in advance each month, and Office Expenses are paid in cash as incurred. b. An owner contributed capital by paying $350 cash in exchange for the company's stock. Required: 1. Prepare the statement of cash flows for the current year ended December 31 using the Indirect method (Amounts to be deducted should be indicated by a minus slgn.) DIVE IN COMPANY Statement of Cash Flows For the Year Ended December 31 Cash Flows from Operating Activities