Statement of Cash Flows The comparative balance sheet of Orange Angel Enterprises Inc. at December 31, 20Y8 and 20Y7, is as follows: Dec. 31, 20Y8 Dec. 31, 20Y7 Assets Cash $81,760 $100,510 Accounts receivable (net) 125,640 135,500 Merchandise inventory 179,480 167,950 Prepaid expenses 7,310 5,090 Equipment 365,610 300,900 Accumulated depreciation-equipment (95,060) (73,790) Total assets $664,740 $636,160 Liabilities and Stockholders' Equity Accounts payable (