Statement of Cash Flows-Indirect Method The following balances are available for Chrisman Company: December 31 2017 2016 Cash $17,300 $13,800 34,500 Accounts receivable 25,900 45,800 27,400 Inventory Prepaid rent Land Plant and equipment Accumulated depreciation 15,500 129,400 690,000 (112,100) $798,500 10,400 129,400 517,500 (51,800) $694,500 Totals