Moon Company Comparative Statement of Financial Position Year 2 Year 1 Assets Cash 23,000 15,000 18,000 Accounts receivable 14,000 Prepaid expenses 6,000 9,000 27,000 15,000 Inventory -0 Long-term investments 18,000 60,000 30,000 Equipment Accumulated depreciation Equipment (18,000) 14,000) 116,000 87,000 Total assets Liabilities and Shareholders' Equity 21,000 Accounts payable 9,000 37,000 Notes payable 45,000 40,000 Equity 23,000 18,000 10,000 Retained earnings 116,000 Total liabilties and Shareholders' equity 87,000 Additional information: 1 Net ncome for the year ending December 31, Year 2, was R20,000 2 Cash dividends of R12,000 were declared and paid during the year 3 Long-term investments with a book value of R18,000 were sold for R16,000 4 Sales for Year 2 is R120,000 Required Prepare a statement of cash fiows for the year ended December 31 for Year 2, usng the indirect method