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Better Boat Company's comparative balance sheet and additional data are shown below. B (Click the icon to view the comparative balance sheet.) (Click the icon to view the additional data.) Requirement Prepare the statement of cash flows for the year ended December 31, 2019, using the indirect method. (Use a minus sign or parentheses for amounts that result in a decrease in cash. If a box is not used in the statement, leave the box empty; do not select a label or enter a zero.) December 31, 2019 and 2018 2019 2018 Assets Current Assets: Cash $ 1,659,450 $ 17,310 Short-term Investments, net 32,000 0 1,800 6,700 Accounts Receivable, net Merchandise Inventory Office Supplies 700 0 30 400 Prepaid Rent 0 1,800 Property, Plant, and Equipment: Land 460,000 60,000 Building 1,045,000 70,000 Canoes 9,600 9,600 Office Furniture and Equipment 0 170,000 (37,660) Accumulated Depreciation-PP&E (1,190) 3,340,920 $ 164,620 Total Assets Liabilities Current Liabilities: Accounts Payable 4,310 $ 1,320 660 310 670 270 3,300 900 Utilities Payable Telephone Payable Wages Payable Notes Payable Interest Payable Unearned Revenue 20,000 0 230 30 500 400 Long-Term Liabilities: Notes Payable 5,280 5,280 Mortgage Payable 840,000 0 Bonds Payable 0 1,000,000 (1,140) 0 Discount on Bonds Payable Total Liabilities 1,873,810 8,510 Stockholders' Equity Paid-In Capital: Preferred Stock 160,000 0 Paid-In Capital in Excess of ParPreferred 240,000 0 Common Stock 223,000 153,000 Paid-In Capital in Excess of ParCommon 0 420,000 424,110 Retained Earnings 3,110 Total Stockholders' Equity 1,467,110 156, 110 3,340,920 $ 164,620 Total Liabilities and Stockholders' Equity 1. The income statement for 2019 included the following items: a. Net income, $462,000 b. Depreciation expense for the year, $36,470. c. Amortization on the bonds payable, $380. 2. There were no disposals of property, plant and equipment during the year. All acquisitions of PP&E were for cash except the land, which was acquired by issuing preferred stock. 3. The company issued bonds payable with a face value of $1,000,000, receiving cash of $998,480. 4. The company distributed 2,000 shares of common stock in a stock dividend when the market value was $8.00 per share. All other dividends were paid in cash. 5. The common stock, except for the stock dividend, was issued for cash. 6. The cash receipt from the notes payable in 2019 is considered a financing Year Ended December 31, 2019 Cash Flows From Operating Activities: Net Income Adjustments to Reconcile Net Income to Net Cash Provided by (Used for) Operating Activities