1. Net income for the year was $117,000.
2. Dividends of $114,000 cash were declared and paid.
3. Scoretecks only noncash expense was $87,000 of depreciation.
4. The company purchased plant assets for $87,000 cash.
5. Notes payable of $37,000 were issued for $37,000 cash.

Complete the following spreadsheet in preparation of the statement of cash flows. (The statement of cash flows is not required.) Report operating activities under the indirect method. (Enter all amounts as positive values.)

SCORETECK CORPORATION
Spreadsheet for Statement of Cash FlowsIndirect Method
For Year Ended December 31, 2017
	Dec. 31,	Analysis of Changes		Dec. 31,
	2016	Debit	Credit	2017
Balance SheetDebit Bal. Accounts
Cash	$131,000			$94,000
Accounts receivable	137,000			224,000
Inventory	284,000			247,000
Plant assets	617,000			704,000
	$1,169,000			$1,269,000
Balance SheetCredit Bal. Accounts
Accumulated depreciation	$117,000			$204,000
Accounts payable	184,000			157,000
Notes payable	387,000			424,000
Common stock	217,000			217,000
Retained earnings	264,000			267,000
	$1,169,000			$1,269,000
Statement of Cash Flows
Operating activities
Investing activities
Financing activities
		$0	$0