Oliver, Inc. Balance Sheets December 31, 2021 2020 ASSETS Cash Accounts receivable (net) Inventories Investments Plant Equipment Accumulated depreciation $ 93,400 125,000 146,500 0 145,000 367,600 (110,900) $766,600 $ 57,800 123,500 108,900 65,000 0 278,600 (87,400) $546,400 LIABILITIES AND EQUITY Accounts payable (for raw materials) Salaries payable Dividends payable Common stock, $10 par Paid-in capital in excess of par Retained earnings $ 82,400 6,700 18,400 100,000 320,000 239,100 $766,600 $ 74,000 6,000 15,700 70,000 200,000 180,700 $546,400 Other information: a. Equipment and plant were acquired for cash. b. There were no disposals of equipment during the year. c. The investments were sold for $95,000 cash. d. The common stock was issued for cash. Cash dividends declared for the year totaled $73,600. e. Prepare a Statement of Cash Flows (indirect method) showing work/formulas where applicable