Part E: Preparing Statement of Cash Flows Boscia Corporation's balance sheet appears below: Comparative Balance Sheet Ending Beginning Balance Balance Assets: Cash and cash equivalents. $ 44 $ 38 Accounts receivable 82 69 Inventory 71 69 Plant and equipment. 537 500 Accumulated depreciation. (240) (201) Total assets $494 $475 Liabilities and stockholders' equity: Accounts payable .. Wages payable.. Taxes payable. Bonds payable Deferred taxes... Common stock.. Retained earnings .. Total liabilities and stockholders' equity .. $ 70 24 19 226 19 22 114 $494 $ 60 21 22 300 18 20 34 $475 The net income for the year was $108. Cash dividends were $28. Required: Prepare a statement of cash flows in good form using the indirect method