Show Me How Statement of Cash Flows-Indirect Method The comparative balance sheet of Olson-Jones Industries Inc. for December 31, 20V2 and 20Y1, is as follows Dec. 31, 20Y2 Dec.31, 201 $193 62 Accounts receivable (net) 110 157 176 (12) 415 Accumulated depreciation-equipment (24) Total Assets $593 Liabilities and Stockholders Equity Accounts payable (merchandise credtors) Dividends payable Common stock, $10 par Paid-in capital: Excess of issue price over par-commen stock Retained earnings $75 12 39 95 372 $593 $62 Total liabilitles and stockholders equity $415 The following additional information is taken from the records 1. Land was sold for $48. 2. Equipment was acquired for cash. 3. There were no disposals of equipment during the year