The comparative balance sheet for the ZYX Company at December 31, 2019 and 2018 is as follows: 12/31/19 12/31/18 Assets: Cash $146,600 $179,800 Accounts Receivable 224,600 242,000 Merchandise Inventory 321,600 299,200 13,400 9,600 Prepaid Expenses Equipment Accumulated depreciation equipment 655,000 537,000 (132 200) (170,800) $1,190,400 Total Assets $1,135 400 $250,200 $237,600 0 336,000 Liabilities and Stockholders' Equity Accounts payable (merchandise creditors) Mortgage note payable Common Stock. $10 par Paid in Capital-common stock Retained Earnings Total Liabilities and Stockholders' Equity 74,000 24,000 470,000 320.000 396,200 217,800 $1,190,400 $1.135.400 Additional data obtained from an examination of the accounts in the ledger for 2019 are as follows: a) Net Income, $332,000 b) Depreciation reported on the income statement, $83,400 c) Equipment was purchased at a cost of 8162,800 and fully depreciated equipment costing $44,800 was discarded d The mortgage note payable was not due until 2021 but the terms permitted earlier payment without penalty e) 10,000 shares of common stock were issued at $20 for cash ) Cash dividends declared and paid, $153,600 Instructions: Prepare a statement of cash flows using the indirect method