Statement of Cash Flows-Indirect Method The comparative balance sheet of Yellow Dog Enterprises Inc. at December 31, 2018 and 2017, is as follows: Dec. 31, 20Y8 Dec. 31, 2017 Assets $56,170 Cash $68,980 93,000 86,310 Accounts receivable (net) 123,320 115,270 Inventories 5,020 3,490 251,180 206,510 Prepaid expenses Equipment Accumulated depreciation-equipment (65,310) (50,650) $436,600