Statement of Cash Flows (Indirect Method) The Wolff Company's income statement and comparative balance sheets at December 31 of 2013 and 2012 are shown. below: \begin{tabular}{|l|r|r|} \hline & WOLFF COMPANY \\ & Balance Sheets \\ \hline & \multicolumn{1}{|l|}{ Dec. 31,2013} & Dec. 31,2012 \\ \hline Assets & & \\ \hline Cash & $14,300 & $6,500 \\ \hline Accounts Receivable & 53,300 & 41,600 \\ \hline Inventory & 117,000 & 78,000 \\ \hline Prepaid Insurance & 6,500 & 9,100 \\ \hline Plant Assets & 325,000 & 253,500 \\ \hline Accumulated Depreciation & (88,400) & (66,300) \\ \hline Total Assets & $427,700 & $322,400 \\ \hline Liabilities and Stockholders' Equity & & \\ \hline Accounts Payable & $9,100 & $13,000 \\ \hline Wages Payable & 11,700 & 7,800 \\ \hline Income Tax Payable & 9,100 & 10,400 \\ \hline Bonds Payable & 169,000 & 97,500 \\ \hline Common Stock & 117,000 & 117,000 \\ \hline Retained Earnings & 111,800 & 76,700 \\ \hline Total Liabilities and Stockholders' Equity & $427,700 & $322,400 \\ \hline \end{tabular} himoulied W crutue mosh during 2013 s a. Change in Cash during 2013$ d. Operating-cash-flow-to-current-liabilities ratio. Round answer to two decimal places. e. Operating-cash-flow-to-capital-expenditures ratio. Round answer to two decimal places. Please answer all parts of the question. Statement of Cash Flows (Indirect Method) The Wolff Company's income statement and comparative balance sheets at December 31 of 2013 and 2012 are shown. below: \begin{tabular}{|l|r|r|} \hline & WOLFF COMPANY \\ & Balance Sheets \\ \hline & \multicolumn{1}{|l|}{ Dec. 31,2013} & Dec. 31,2012 \\ \hline Assets & & \\ \hline Cash & $14,300 & $6,500 \\ \hline Accounts Receivable & 53,300 & 41,600 \\ \hline Inventory & 117,000 & 78,000 \\ \hline Prepaid Insurance & 6,500 & 9,100 \\ \hline Plant Assets & 325,000 & 253,500 \\ \hline Accumulated Depreciation & (88,400) & (66,300) \\ \hline Total Assets & $427,700 & $322,400 \\ \hline Liabilities and Stockholders' Equity & & \\ \hline Accounts Payable & $9,100 & $13,000 \\ \hline Wages Payable & 11,700 & 7,800 \\ \hline Income Tax Payable & 9,100 & 10,400 \\ \hline Bonds Payable & 169,000 & 97,500 \\ \hline Common Stock & 117,000 & 117,000 \\ \hline Retained Earnings & 111,800 & 76,700 \\ \hline Total Liabilities and Stockholders' Equity & $427,700 & $322,400 \\ \hline \end{tabular} himoulied W crutue mosh during 2013 s a. Change in Cash during 2013$ d. Operating-cash-flow-to-current-liabilities ratio. Round answer to two decimal places. e. Operating-cash-flow-to-capital-expenditures ratio. Round answer to two decimal places. Please answer all parts of the
