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Condensed financial data of Wildhorse Co. are as follows. 4. A cash dividend of $93,460 was declared and paid during the year. Prepare a worksheet for the statement of cash flows using the indirect method. Enter the reconciling items directly in the worksheet columns. Wildhorse Co. Worksheet-Statement of Cash Flows Reconciling Items Balance Sheet Accounts Debits Cash Accounts receivable Inventory Investments Equipment Totals Credits Accumulated depreciation-Equipment Accounts payable Accrued expenses payable Bonds payable Common stock Retained earnings Totals Balance 12/31/18 Debit Credit Balance 12/31/19 Statement of Cash Flow Effects Totals Totals 3