The following income statement and comparative balance sheet for GIG Worker Company is provided as follows: Income Statement For the Year Ended December 31, 2017 $ Sales Cost of goods sold 3.450 2,350 Gross profit Selling and administrative expenses 1,100 465 635 Other revenues and gains Gain on sale of investments 40 $ Income before tax Income tax expense 675 270 Net income 405 During the year 2017, a dividend of $130 was declared and paid by management of GIG Worker Company. Some plant assets were purchased during 2017 and the payment was settled by issuing common stock amounting to $35. Comparative Balance Sheet As on December 31, 2017 and 2016 2017 2016 $ $ Assets: Cash and cash equivalents Accounts receivable Inventory Plant assets Accumulated depreciation Long-term investments 900 875 800 950 575 650 950 850 (585) (600) 650 710 Total $ 3.575 $ 3,150 Liabilities and capital: Accounts payable Accrued liabilities Bonds payable Capital stock Retained earnings 600 100 700 950 1.225 450 125 775 850 950 Total $ 3,575 3.150 Requirements: 1. Prepare Cash flow statement using indirect method. 2. Is this mature company? explain