P13-12A ondensed financial data of Oprah Company appear below. OPRAH COMPANY Comparative Balance Sheets 2010 Cash $93 169 $47.074 Accounts receivable 90,942 S7,15S 102,937 Inventories 122,175 Investments 84,350 86822 Plant assets 250,000 205 500 Accumulated depreciation 49,146 40164 Total Liabilities and Stockholders Equity s 48,637 Accounts payable 57434 Accrued expenses payable 18,782 12,140 Bonds payable 99,970 69,640 Common stock 245,500 200,800 Retained earnings 591 90 459 324 OPRAH COMPANY Income Statement Sales $297 772 Gain on sale of plant assets 306,122 Cost of goods sold $99,561 Operating expenses excl. deprec. e xpense) 14,707 Depreciation expense 50,194 Income taxes 7 385 Interest expense 2,532 174.379 Net income Additional information 1. New plant assets costing $91 470 were purchased for cash during the year. investments were sold at cos Plant assets costing $46,970 were sold for $15,183, resulting n gain of 9,425 4. A cash dividend of $76,762 was declared and paid during the year. Prepare a worksheet for wtatement of carh floww Enter the reconciling items directly in the worksheet columns