Statement of cash flowsindirect method The comparative balance sheet of Yellow Dog Enterprises Inc. at December 31, 20Y8 and 20Y7, is as follows: Line Item Description December 31, 20Y8 December 31, 20Y7 Assets Cash $79,510 $97,840 Accounts receivable (net) 122,170 131,900 Inventories 174,530 163,480 Prepaid expenses 7,110 4,950 Equipment 355,520 292,910 Accumulated depreciation-equipment (92,440) (71,830) Total assets $646,400 $619,250 Liabilities and Stockholders' Equity Accounts payable