Required: Prepare a complete statement of cash flows using a spreadsheet under the Indirect method. (Enter all amounts as positive values.) GOLDEN CORPORATION Spreadsheet for Statement of Cash Flows For Current Year Ended December 31 Analysis of Changes December 31, Prior Year December 31, Debit Credit Current Year Balance sheet-debit balance accounts Cash $ 123,500 Accounts receivable 86,000 Inventory 541,000 $ 179,000 Equipment 314,000 $ 1,064,500 $ 179,000 Balance sheet-credit balance accounts Accumulated depreciation-Equipment $ 111,500 Accounts payable Income taxes payable Common stock, $2 par value 86,000 32,600 Paid-in capital in excess of par value, common stock Retained earnings Statement of cash flows Operating activities Investing activities Financing activities 583,000 182,500 68,900 $ 1,064,500 $ 0 $ 0 $ 0