The comparative balance sheets of Cain Corp. Inc. at the end of the two most recent years appear below: Current Year Prior Year Inc./Dec. Assets: Cash Accounts Receivable Buildings Less: Accumulated Depreciation $ 88,000 $ 21,000 $ 67,000 Inc. 160,000 176,000 $ 16,000 Dec. 208,000 97,000 $ 111,000 Inc. 94,000 42,000 $ 52,000 Inc. $ 362,000 $ 252,000 Liabilities and Stockholder's Equity: Accounts payable Common stock Retained earnings $ 34,000 $ 54,000 $ 20,000 Dec. 230,000 170,000 60,000 Inc. 98,000 28,000 70,000 Inc. $ 362,000 $ 252,000 $30,000 During the current year, net income of $100,000 was reported and dividends of Also, new buildings were purchased and none were sold. Required: Prepare a statement of cash flows for the current year using the Indirect Method, as illustrated in class lectures