Question 6 [25 points) Bentley Inc. began operations on January 1, 2013. Its adjusted trial balance at December 31, 2014 and 2015 is shown below. Other information regarding Bentley Inc. and its activities during 2015 follow in (a) through (e) : a. Assume all accounts have normal balances. b. Equipment was sold for cash of $40,000. c. Old machinery was sold for cash of $30,400. New machinery was purchased for $25,000 cash. d. Share capital was issued for cash. e. Cash dividends were declared and paid. Using the information provided, prepare a statement of cash flows (using the indirect method) for the year ended December 31, 2015. (select one) Statement of Cash Flows (select one) XXX Bentley Inc. Adjusted Trial Balance December 31 Account 2015 2014 Accounts Payable 44,280 47,000 Accounts Receivable 76,100 71,938 Accumulated Depreciation, Equipment 2,800 73,500 Accumulated Depreciation, Machinery 5,600 59,000 Allowance for Doubtful Accounts_.. 8,100 12,938 Depreciation Expense, Equipment. 7,400 7,400 Depreciation Expense, Machinery Cash 342,630 280,000 Cash Dividends. 60,000 60,000 Equipment 17,900 137,000 Machinery 46,200 111,000 Merchandise Inventory 107,940 121,500 Long-term Notes Payable. 60,090 72,000 Other Expenses (including losses)......730,000 15,000 Retained earnings. 75,000 70,000 Revenues (including gains)... 775,800 95,800 Share capital 371,000 336,000 Unearned Revenue 53,900 46,000