ractice Summer 2018 5. SCF, Inc. has prepared the following comparative balance sheets for 2014 and 2015 2015 2014 Cash Accounts receivable Inventory Prepaid expenses Plant assets Accumulated depreciation Patent $ 292,000 149,000 150,000 18,000 1,275,000 (450,000) 153,000 $1.58Z.000 $153,000 117,000 180,000 27,000 1,050,000 (375,000) 174,000 $1.326.000 Accounts payable Accrued liabilities Mortgage payable Preferred stock Additional paid-in capital-preferred 153,000 168,000 42,000 450,000 60,000 525,000 120,000 600,000 129,000 $1.587,000 Common stock Retained earnings 600,000 66,000 $1.326.000 No plant assets were sold during 2015. Dividends of $148,000 were declared and paid during 2015. 1. 2. Instructions (a) From the information above, prepare a statement of cash flows (indirect method) for SCF, Inc. for the year ended December 31, 2015