GOLDEN CORPORATION Spreadsheet for Statement of Cash Flows For Current Year Ended December 31 December 31, Prior Year Analysis of Changes December 31, Current Year Debit Credit Balance sheetdebit balance accounts Cash $115,800 $172,000 Accounts receivable 79,000 Inventory 534,000 Equipment 307,000 $1,035,800 Balance sheetcredit balance accounts Accumulated depreciationEquipment $108,000 Accounts payable 79,000 Income taxes payable 29,100 Common stock, $2 par value 576,000 Paid-in capital in excess of par value, common stock 172,000 Retained earnings 71,700 $1,035,800 Statement of cash flows Operating activities Investing activities Financing activities Prepare a complete statement of cash flows using a spreadsheet under the indirect method