STATEMENT OF CASH FLOWS-Indirect Method The following information was obtained from analysis of selected accounts of the Microsoft Corporation for the year ended December 31, 201. From this information, prepare a satatement of cash flows. Use the blank accounting paper included. Increase in long-term debt $57,000 Purchase of treasury stock 52,000 Depreciation and amortization 197,000 Gain on sale of equipment 6,000 Proceeds from Issuance of common stock 184,000 Purchase of equipment 434,000 Proceeds from sale of equipment 20,000 Payment of dividends 49,000 Net Income 375,000 Increase (decrease) in working capital accounts Cash 45,000 Accounts receivable 229,000 Inventories 275,000 167,000 124,000 Trade notes payable Accounts payable Income Tax Payable Cash Balance, January 1, 2013 (34,000) Focus