Refer to the comparative balance sheet for Lawlor Lawn Service. LAWLOR LAWN SERVICE, INC. Comparative Balance Sheet May 31, 2021 and 2020 Assets 2021 $ 17,420 2,550 2020 $ 2,420 50 150 40 1,440 (30) 1,440 (360) 120,000 (2,500) $138,700 0 $ 3,920 Cash Accounts receivable Lawn supplies Equipment Accumulated depreciation Building Accumulated depreciation Total Assets Liabilities Accounts payable Interest payable Current portion of mortgage payable Mortgage payable Total liabilities Stockholders' Equity Common stock Retained earnings Total liabilities and stockholders' equity $ 440 $ 1,440 $ 555 0 0 12,000 99,000 $111,995 0 $ 1,440 1,700 2,700 24,005 $138,700 780 $ 3,920 Requirement 1. Prepare the statement of cash flows using the indirect method. Assume no dividends were declared or paid during the year