The comparative statements of financial position of XYZ Inc. at the beginning and the end of the year 2015 appear below. XYZ INC. Statements of Financial Position Assets Dec. 31, 2015 Jan. 1, 2015 Inc./Dec. Equipment $ 39,000 $ 22,000 $17,000 Inc. Less: Accumulated depreciation-equipment (17,000) (11,000) 6,000 Inc. Accounts receivable 91,000 88,000 3,000 Inc. Cash 45,000 13,000 32,000 Inc. Total $158,000 $112,000 Equity and liabilities Share capital-ordinary $100,000 $ 80,000 20,000 Inc. Retained earnings 38,000 17,000 21,000 Inc. Accounts payable 20,000 15,000 5,000 Inc. Total $158,000 $112,000 Net income of $34,000 was reported, and dividends of S13,000 were paid in 2015. New equipment was purchased and none was sold. Instructions Prepare a statement of cash flows for the year 2015