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Spreadsheet for Statement of Cash Flows For Current Year Ended December 31 Analysis of Changes December 31, Prior Year Debit Credit December 31, Current Year Balance sheet-debit balance accounts Cash $ 123,500 $ 179,000 Accounts receivable 86,000 Inventory 641,000 Equipment 314,000 $ 1,064,500 $ 179,000 Balance sheet-credit balance accounts Accumulated depreciation-Equipment $ 111,500 Accounts payable 86,000 Income taxes payable 32,600 Common stock, $2 par value 583,000 Paid-in capital in excess of par value, common stock 182,500 Retained earnings 68,900 $ 1,064,500 $ 0 Statement of cash flows Operating activities Investing activities Financing activities $ 0 $ 0Required information [The following information applies to the questions displayed below.] Golden Corp.'s current year income statement, comparative balance sheets, and additional information follow. For the 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, (4) all debits to Accounts Payable reflect cash payments for inventory, (5) Other Expenses are all cash expenses, and (6) any change in Income Taxes Payable reflects the accrual and cash payment of taxes. GOLDEN CORPORATION Comparative Balance Sheets December 31 Current Year Prior Year Assets Cash $ 179,000 $ 123, 500 Accounts receivable 105,500 86 , 000 Inventory 623, 500 41,000 Total current assets 908, 000 750, 500 Equipment 375, 400 14,000 Accum. depreciation-Equipment (165, 500) (111, 500) Total assets $1, 117,900 $ 953,000 Liabilities and Equity Accounts payable $ 117,000 $ 86,000 Income taxes payable 43, 000 32 , 600 Total current liabilities 160,000 118 , 600 Equity Common stock, $2 par value 610,000 583, 000 Paid-in capital in excess of par value, common stock 223,000 182 , 500 Retained earnings 124,900 68, 900 Total liabilities and equity $1, 117,900 $ 953,000 GOLDEN CORPORATION Income Statement For Current Year Ended December 31 Sales $1, 867,000 Cost of goods sold 1, 101,000 Gross profit 766,000 Operating expenses Depreciation expense $ 54,000 Other expenses 509,000 563,000 Income before taxes 203,000 Income taxes expense 43,000 Net income $ 160,000 Additional Information on Current Year Transactions a. Purchased equipment for $61,400 cash. b. Issued 13,500 shares of common stock for $5 cash per share. c. Declared and paid $104,000 in cash dividends. Required: Prepare a complete statement of cash flows using a spreadsheet under the indirect method. (Enter all amounts as positive values.)