Statement of Cash FlowsIndirect Method The comparative balance sheet of Yellow Dog Enterprises Inc. at December 31, 2048 and 2017, is as follows: Dec. 31, 20Y8 Dec. 31, 2017 Assets Cash $47,870 $58,960 Accounts receivable (net) 73,550 79,490 Inventories 105,070 98,520 Prepaid expenses 4,280 12,990 214,030 176,520 Equipment Accumulated depreciation-equipment (55,650) (43,290) Total assets $389,150 $373,190 Liabilities and Stockholders' Equity Accounts payable (merchandise creditors) $81,720 $78,000 Mortgage note payable 0 111,960 Common stock, $1 par 13,000 8,000 Paid-in capital in excess of par-common stock 180,000 105,000 Retained earnings 114,430 70,230 Total liabilities and stockholders' equity $389,150 $373,190 Additional data obtained from the income statement and from an examination of the accounts in the ledger for