Impel Corporation's Year 2 and Year 1 balance sheets (not organized or classified) showed the following items: Additional information about the corporation's activities during Year 2 is as follows: a) b) The only decrease in accounts receivable were customer receipts. c) All merchandise purchases were for cash. d) Equipment was purchased for $15,000 cash. e) The corporation declared and paid $18,000 of cash dividends during the year. Required: Prepare a statement of cash flows that follows the indirect method