P$17\mathrm{.}9$A $($LO $2)$ Financial Statement Condensed financial data of Cheng Inc. follow.

Prepare a statement of cash flows$-$

indirect method.

Cheng Inc.

Comparative Balance Sheets

December $31$

Assets

Cash

Accounts receivable

Inventory

Prepaid expenses

Investments

Equipment

Accumulated depreciation$-$equipment

Total

Liabilities and Stockholders' Equity

$\backslash$table$[[$Accounts payable,$$112,000,$$$67,300$