Statement of Cash Flows-Indirect Method The comparative balance sheet of olson-Jones Industries Inc. for December 31, 20Y2 and 2071, is as follows; pec. 31? 2072 Dec. 31, 2071 Assets Cash $125 Accounts receivable (net? Inventories Land Equipment Accumulated depreciation-equipment ?15? $383 Total Assets $276 Liabilities and Stockholders' Equity Accounts payable (merchandise creditors) Dividends payable ? ?? Common stock, $1 par Paid-in capital: Excess of issue price over par- common stock ?? Retained earnings 247 190 Total liabilities and stockholders' equity $383 $276 The following additional information is taken from the records