Given the following data, prepare a statement of cash flows using the indirect method.You must prepare and provide a worksheet to earn any credit. You must also present an actual statement of cash flows.COOPER COMPANYCOMPARATIVE BALANCE SHEETAS OF OCTOBER $31$Current assetsCashAccounts receivableInventoryPrepaid expensesTotal current assets$2020$$ $21,50062,000128,6008,000220,1002019$$ $12,00050,000109,00013,000184,000$Plant assetsPlant assetsAccumulated depreciation$-$plant assetsNet plant assetsTotal assetsCurrent liabilitiesAccounts payableSalaries and wages payableInterest payableTotal current liabilitiesLong$-$term notes payableTotal liabilitiesStockholders' equityCommon stockPaid$-$in capital in excess of par$-$common stockRetained earningsTotal stockholders equityTotal liabilities and stockholders' equity$575,000(115,000)460,000$$$680,100$$ $90,00023,60011,000124,600125,000249,600105,000229,00096,500430,500$$$680,100450,000(90,000)360,000$$$544,000$$ $86,00028,4009,200123,60080,000203,600100,000196,00044,400340,400$$$544,000$