Sharp Screen Films, Inc., is developing its annual financial statements at December 31 , current year. The statements are complete except for the statement of cash flows. The completed comparative balance sheets and Income statement are summarized as follows: Addltional Data: a. Bought equipment for cash, $61,350. b. Pald $12,900 on the long-term note payable. c. Issued new shares of stock for $35,900 cash. d. Dividends of $10,150 were declared and pald. e. Other expenses all relate to wages. f. Accounts payable Includes only Inventory purchases made on credit. Requlred: 1. Prepare the statement of cash flows using the Indirect method for the year ended December 31 , current year. (Llst cash outflows as negatlve amounts.)