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Forten Company's current year income statement, comparative balance sheets, and additional information follow. For year, (1) all sales are credit sales, (2) all credits to Accounts Receivable reflect cash receipts from customers, (3) all purchases of inventory are on credit, and (4) all debits to Accounts Payable reflect cash payments for inventory. Additional Information on Current Year Transactions a. The loss on the cash sale of equipment was $5,125 (details in b). b. Sold equipment costing $46,875, with accumulated depreciation of $30,125, for $11,625 cash. c. Purchased equipment costing $96,375 by paying $30,000 cash and signing a long-term notes payable for the balance. d. Paid $46,125 cash to reduce the long-term notes payable. e. Issued 2,500 shares of common stock for $20 cash per share. f. Declared and paid cash dividends of $50,100. Required: 1. Prepare a complete statement of cash flows using the indirect method for the current year Note: Amounts to be deducted should be indicated with a minus sign. \begin{tabular}{|c|c|c|c|} \hline \multicolumn{4}{|l|}{ Cash flows from operating activities } \\ \hline Net income & 0 & 114,975 & \\ \hline \multicolumn{4}{|c|}{\begin{tabular}{l} Adjustments to reconcile net income to net cash provided by \\ operations: \end{tabular}} \\ \hline \multicolumn{4}{|l|}{ Income statement items not affecting cash } \\ \hline Depreciation expense & ( ) & 20,750 & \\ \hline Loss on disposal of equipment & 0 & 5,125 & \\ \hline \multicolumn{4}{|l|}{ Changes in current assets and current liabilities } \\ \hline Increase in accounts receivable & 0 & (15,185) & \\ \hline Increase in inventory & 0 & (23,856) & \\ \hline Decrease in prepaid expenses & 0 & 625 & \\ \hline \multirow[t]{2}{*}{ Decrease in accounts payable } & 0 & (61,534) & \\ \hline & & & 40,900 \\ \hline \multicolumn{4}{|l|}{ Cash flows from investing activities } \\ \hline Cash received from sale of equipment & 0 & 11,6250 & \\ \hline \multirow[t]{2}{*}{ Cash paid for equipment } & Q & (30,000)0 & \\ \hline & & & (18,375) \\ \hline Cash flows from financing activities: & & & \\ \hline \end{tabular}