Heads Up Company was started several years ago by two hockey instructors. The company's comparative balance sheets and income statement follow, along with additionafinformation. au. Bought rew togkey raipinent for cant 5400 6. Bonowed sirow sosh uom the bank duting the yeal Required: 1. Prepare the statement of castifiows for the current year ended December 31 using the direct method (Amounts to be deducted should be indicoted with a minus sign.)