Statement of Cash Flows-Indirect Method The following balances are available for Chrisman Company December 31 Cash Accounts receivable Inventory Prepaid rent Land Plant and equipment Accumulated depreciation Totals 2017 $13,600 34,000 27,000 15,300 127,500 580,000 (110,500) $786,900 2016 $17,000 25,500 45,100 10,200 127,500 510,000 (51,000) 5664,300