The following are the financial statements of Whispering Winds Corp. Whispering Winds Corp. Comparative Balance Sheets December 31 Assets 2019 2018 Cash Accounts receivable Inventory $36,000 32,600 30,100 59.700 (29.800) $128,600 $20,300 18.700 20,700 77.200 (23.300) $113,600 Equipment Accumulated depreciation-equipment Total Liabilities and Stockholders' Equity Accounts payable Income taxes payable Bonds payable $28,000 7.500 26,600 17,900 48,600 $128,600 $16,100 8.200 32,600 14,000 42,700 $113.600 Common stock Retained earnings Total Whispering Winds Corp. Income Statement For the Year Ended December 31, 2019 Sales revenue $241 200 Cost of goods sold 175.400 Gross profit 65,800 Operating expenses 23.800 Income from operations 42.000 Interest expense 2.500 Income before income taxes 39.500 Income tax expense 8.500 Net income $31.000 Additional data: 1. Dividends declared and paid were $25,100. 2. During the year, equipment was sold for $9,800 cash. This equipment cost $17.500 originally and had a book value of $9,800 at the time of sale. 3. All depreciation expense, $14,200, is in the operating expenses. 4. All sales and purchases are on account Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a signe.g.-15,000 or in parenthesis eg. (15,000). Whispering Winds Corp. Statement of Cash Flows Adjustments to reconcile net income to