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Required information [The following information applies to the questions displayed below.] Forten Company'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, and (5) Other Expenses are paid in advance and are initially debited to Prepaid Expenses. FORTEN COMPANY Comparative Balance Sheets December 31 Asset Current Year Prior Year Cash Accounts receivable 6 70,900 86, 910 5 87,500 64, 625 Inventory 296, 656 265, 800 Prepaid expenses 1,350 2, 175 Total current assets 455, 816 Equipment 143,500 420, 100 122 , 000 Accum. depreciation Equipment (43, 625) (53,000) Total assets $555, 691 $489, 100 Liabilities and Equity Accounts payable Short-tern notes payable $ 67, 141 $135, 675 14, 200 8, 800 Total current liabilities 81, 341 144,475 Long-term notes payable 58,000 62,750 Total liabilities 139 , 341 207 ,225 Equity Common stock, $5 par value 183,750 Paid-in capital in excess of par, common stock 58,500 164 , 250 Retained earnings 174, 100 117,625 Total liabilities and equity $555,691 $489, 100 FORTEN COMPANY Income Statement For Current Year Ended December 31 Sales $652,500 Cost of goods sold 299 ,000 Gross profit Operating expenses 353,500 Depreciation expense 8 34, 750 Other expenses 146, 400 other gains (losses) 181, 150 Loss on sale of equipment (19,125) Income before taxes 153,225 Income taxes expense 43,850 Net income $109,375 Additional Information on Current Year Transactions a. The loss on the cash sale of equipment was $19,125 (details in b). b. Sold equipment costing $88,875, with accumulated depreciation of $44,125, for $25,625 cash. c. Purchased equipment costing $110,375 by paying $58,000 cash and signing a long-term note payable for the balance. d. Borrowed $5,400 cash by signing a short-term note payable. e. Paid $57,125 cash to reduce the long-term notes payable. f. Issued 3,900 shares of common stock for $20 cash per share. 9. Declared and paid cash dividends of $52,900. Required: Prepare a complete statement of cash flows using a spreadsheet using the indirect method. (Enter all amounts as positive values.) FORTEN COMPANY Spreadshoot for Statement of Cash Flows For Current Year Ended December 31 Analysis of Changes December 31, Prior Credit December 31, Year Debit Current Year Balance sheet-debit Cash 87,500 70,900 Accounts receivable 64,625 Inventory 265,800 Prepaid expenses 2,175 Equipment 122,000 $ 642,100 70.900 Balance sheet-credit Accumulated depreciation-Equipment 53,000 Accounts payable 135,875 Short-term notes payable 8,800 Long-term notes payable 32,750 Common stock, $5 par value 164,250 Paid in capital in excess of par value, common stock of Retained earnings 117,625 642,100 Statement of cash flows Operating activities Inwesting activities Financing activities Non cash investing and financing activities Purchase of equipment financed by long-term note payable 0 $