eBook Show Me How Calculator Print Item Statement of Cash Flows-Indirect Method The comparative balance sheet of Merrick Equipment Co. for December 31, 2019 and 2088, is as follows: Dec. 31, 2079 Dec. 31, 20Y8 Assets Cash $261,200 Accounts receivable (net) $240,740 86,460 94,620 Inventories 267,110 Investments 255,980 99,180 0 Land 137,010 0 294,710 Equipment