Golden Corporation's current year income statement, comparative baiance sheets, and additional information follow. For the year, (1) all sales are credit sales, (2) all credits to Accounts Recelvable reflect cash recelpts from customers, (3) all purchases of Inventory are on credlt, (4) all debits to Accounts Payable reflect cash payments for inventory, and (5) any change in Income Taxes Payable reflects the accrual and cash payment of taxes. Additional Information on Current Year Transactlons a. Purchased equipment for $56,300 cash. b. Issued 13.200 shares of common stock for $5 cash per share. c. Declared and pald $101,000 in cash dividends. Prepare a complete statement of cash flows using the indirect methodfor the current year. (Amounts to be deducted should be indicated with a minus sign.)