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PROBLEMS Problem 17-1A Preparing the statement of cash flows (indirect method) LOs.6 Talware Networx Inc.'s balance sheet and income statement are as follows: CHECK FIGURE: Net cash inflow from operating activities -$67,200 Talware Networx Inc. Income Statement Talware Networx Inc. Comparative Balance Sheet Information For Year Ended December 31, 2014 December 31 $929,600 Assets 2014 Sales 2013 557,200 Cash Cost of goods sold Gross profit Operating expenses: Depreciation expense $ 81,200 S 54,600 $372,400 Accounts receivable Merchandise inventory Equipment Accumulated depreciation. 43,400 37,800 284,200 249,200 $ 25,200 233,800 155,400 138,600 (47,600) Other expenses.. (72,800) S 491,400 Total operating expenses. Income from operations. 259,000 Total assets $432,600 $113,400 Liabilities and Equity Income taxes. 19,600 $ 93,800 $ 44,800 $ 32,200 Accounts payable Income taxes payable.. Net income 12,600 11,200 336,000 364,000 82,600 Common shares... 40,600 Retained earnings.... $432,600 $ 491,400 Total liabilities and equity Additional information regarding Talware's activities during 2014: excel Equipment is purchased for $16,800 cash. 11.200 common shares are issued for cash at $2.50 per share. a. b. Declared and paid $51,800 of cash dividends during the year. C. Required Prepare a statement of cash flows for 2014 that reports the cash inflows and outflows from operating activities according to the indirect method. Show your supporting calculations Analysis Component: Assume that Talware had a net loss instead of a net income. Does a net loss mean that there will always be a cash outflow from operating activities on the statement of cash flows