Required information [The following information applies to the questions displayed below.] Golden Corporation's current year income statement, comparative balance sheets, and additional information follow. For the year, (1) all sales are credit sales, (2) all credits to Accounts Receivable reflect cash receipts from customers, (3) all purchases of inventory are on credit, (4) all debits to Accounts Payable reflect cash payments for inventory, and (5) any change in Income Taxes Payable reflects the accrual and cash payment of taxes. Additional Information on Current Year Transactions a. Purchased equipment for $56,300 cash. b. Issued 13,200 shares of common stock for $5 cash per share. c. Declared and paid $101,000 in cash dividends. Required: Prepare a complete statement of cash flows using the indirect method for the current year. Note: Amounts to be deducted should be indicated with a minus sign. Required information \begin{tabular}{|c|c|} \hline \multicolumn{2}{|c|}{ Statement of Cash Flows } \\ \hline \multicolumn{2}{|c|}{ For Current Year Ended December 31} \\ \hline \multicolumn{2}{|l|}{ Cash flows from operating activities } \\ \hline & \\ \hline \multicolumn{2}{|c|}{ Adjustments to reconcile net income to net cash provided by operations: } \\ \hline \multicolumn{2}{|l|}{ Income statement items not affecting cash } \\ \hline+ & \\ \hline \multicolumn{2}{|l|}{ Changes in current assets and current liabilities } \\ \hline \\ \hline & \\ \hline \multicolumn{2}{|l|}{3} \\ \hline \multicolumn{2}{|l|}{5} \\ \hline \\ \hline= & $ \\ \hline \multicolumn{2}{|l|}{ Cash flows from investing activities } \\ \hline & \\ \hline & \\ \hline & 0 \\ \hline \multicolumn{2}{|l|}{ Cash flows from financing activities: } \\ \hline \\ \hline \\ \hline & \\ \hline & 0 \\ \hline Net increase (decrease) in cash & $ \\ \hline Cash balance at December 31, prior year & L \\ \hline Cash balance at December 31, current year & $ \\ \hline \end{tabular}