PR 13-3B Statement of cash flows-indirect method The comparative balance sheet of Coulson, Inc, at December 31, 20Y2 and 20Y1, is Obl 2,3,A, 2 and 20Y1, is as followy Dec. 31, 20Y Dec. 31,201 Assets 300,600 337,800 609,600 865,800 26,400 1,386,000 990,000 (366,000) 529,800 (162,000 $4,217,400 Cash 704,400 918,600 8,600 990,000 1,980,000 (397,200) 660,600 (133,200) Inventories Land Accumulated depreciation-buildings.. Equipment . Accumulated depreciation-equipment.. Total assets. 55042,400 $4217400 Liabilities and Stockholders' Equity Accounts payable (merchandise creditors) , , , , , , , , , , , , , , Income taxes payable Bonds payable s 594,000 26,400 330,000 320,000 950,000 2,822,000 631,200 21,600 180,000 810,000 2,574,600 $4,217,400 Paid-in capital: Excess of issue price over par-common stock.... Total liabilities and stockholders' equity. $5042400 $4217,400