The comparative balance sheet of TechSource at December 31,20Y7 and 20Y6, is as follows: \begin{tabular}{|c|c|c|c|} \hline & 20Y7 & 20Y6 & ChangesIncrease(Decrease) \\ \hline \multicolumn{4}{|l|}{ Current assets: } \\ \hline Cash & $52,650 & $36,200 & $16,450 \\ \hline Accounts receivable & 91,080 & 53,000 & 38,080 \\ \hline Inventory & 62,150 & 59,700 & 2,450 \\ \hline Estimated returns inventory & 5,300 & 4,300 & 1,000 \\ \hline Office supplies & 480 & 600 & (120) \\ \hline Prepaid insurance & 2,650 & 3,000 & (350) \\ \hline Total current assets & $214,310 & $156,800 & $57,510 \\ \hline Property, plant, and equipment: & & & \\ \hline Land & $20,000 & $20,000 & $0 \\ \hline Store equipment & 27,100 & 20,000 & 7,100 \\ \hline Accumulated depreciation-store equipment & (5,700) & (2,600) & (3,100) \\ \hline Office equipment & 15,570 & 10,000 & 5,570 \\ \hline Accumulated depreciation-office equipment & (4,720) & (2,230) & (2,490) \\ \hline Total property, plant, and equipment & $52,250 & $45,170 & $7,080 \\ \hline Total assets & $266,560 & $201,970 & $64,590 \\ \hline \end{tabular} Liabilities Current liabilities: Total property, plant, and equipment Total assets $266,560$52,250$201,970$45,170 Liabilities Current liabilities: Accounts payable Customer refunds payable Estimated coupons payable Notes payable (current portion) Salaries payable Unearned rent Total current liabilities Notes payable Total liabilities Stockholders' Equity Common stock Retained earnings Total stockholders' equity Total liabilities and stockholders' equity $12,466$5,216 7,9547,454 2,000 5,000 1,140 1,800 $30,360 20,000 $50,360 1,600 5,000 1,500 2,400 $7,250 500 400 0 (360) (600) $7,190 25,000 $48,170 (5,000) $2,190 \begin{tabular}{|c|c|c|} \hline$25,000 & $25,000 & $0 \\ \hline 191,200 & 128,800 & 62,400 \\ \hline$216,200 & $153,800 & $62,400 \\ \hline$266,560 & $201,970 & $64,590 \\ \hline \end{tabular} Additional data obtained from an examination of the accounts in the ledger for 20Y7 are as follows: a. Store equipment was acquired for $7,100 cash. b. Office equipment was acquired for $5,570 cash. c. Principal relating to the notes payable of $5,000 was paid. d. There was a $80,400 increase in Retained Earnings for net income. e. There was a $18,000 decrease in Retained Eamings for cash dividends declared. Required: Prepare a statement of cash flows, using the indirect method of presenting cash flows from (used for) operating activities. Use the minus sign to indicate cash outflows, cash payments, decreases in cash, or any negative adjustments. Change in current operating assets and liabilities: Cash flows from (used for) investing activities: Cash flows from (used for) financing activities: Cash as of January 1, 20Y7 Cash as of December 31, 20Y7