The following information applies to the questions displayed below.] Golden Corp.'s current year income statement, comparative balance sheets, and additional information follow. For the year, (1) all sales are credit sales, (2) all credits to Accounts Receivable reflect cash receipts from customers, (3) all purchases of inventory are on credit, (4) all debits to Accounts Payable reflect cash payments for inventory, (5) Other Expenses are all cash expenses, and (6) any change in Income Taxes Payable reflects the accrual and cash payment of taxes. GOLDEN CORPORATION Comparative Balance Sheets December 31 Current Year Prior Year Assets Cash $ 178,000 $ 122,400 Accounts receivable 104,000 85,000 Inventory 622,000 540,000 Total current assets 904,000 747,400 Equipment 372,700 313,000 Accum. depreciationEquipment (165,000 ) (111,000 ) Total assets $ 1,111,700 $ 949,400 Liabilities and Equity Accounts payable $ 115,000 $ 85,000 Income taxes payable 42,000 32,100 Total current liabilities 157,000 117,100 Equity Common stock, $2 par value 608,800 582,000 Paid-in capital in excess of par value, common stock 221,200 181,000 Retained earnings 124,700 69,300 Total liabilities and equity $ 1,111,700 $ 949,400 GOLDEN CORPORATION Income Statement For Current Year Ended December 31 Sales $ 1,862,000 Cost of goods sold 1,100,000 Gross profit 762,000 Operating expenses Depreciation expense $ 54,000 Other expenses 508,000 562,000 Income before taxes 200,000 Income taxes expense 41,600 Net income $ 158,400 Additional Information on Current Year Transactions Purchased equipment for $59,700 cash. Issued 13,400 shares of common stock for $5 cash per share. Declared and paid $103,000 in cash dividends. Required: Prepare a complete statement of cash flows using a spreadsheet under the indirect method. (Enter all amounts as positive values