The following is Omega Corp.'s comparative balance sheet accounts worksheet at December 31, 1992, and 1991, with a column showing the increase (decrease) from 1991 to 1992. Increase Comparative balance sheet worksheet 1992 1991 (Decrease) Cash $ 800,000 $ 700,000 $100,000 Accounts receivable 1,128,000 1,168,000 (40,000) Inventories 1,850,000 1,715,000 135,000 Property, plant and equipment 3,307,000 2,967,000 340,000 Accumulated depreciation (1,165,000) (1,040,000) (125,000) Investment in Belle Co. 305,000 275,000 30,000 Loan receivable 270.000 270.000 Total assets S6.495.000 $5.785.000 $710.000 $ 955,000 50,000 90,000 Accounts payable Income taxes payable Dividends payable Capital lease obligation Capital stock, common, $1 par Additional paid-in capital Retained earnings Total liabilities and stockholders' equity $ 60,000 (20,000) (10,000) 400,000 $1,015,000 30,000 80,000 400,000 500.000 1,500,000 2.970,000 $6.495.000 500,000 1,500,000 2.690.000 $5.785,000 280.000 $710.000 . . Additional information: On December 31, 1991, Omega acquired 25% of Belle Co.'s common stock for $275,000. On that date, the carrying value of Belle's assets and liabilities, which approximated their fair values, was $1,100,000. Belle reported income of $120,000 for the year ended December 31, 1992. No dividend was paid on Belle's common stock during the year, During 1992, Omega loaned $300,000 to Chase Co., an unrelated company. Chase made the first semi-annual principal repayment of $30,000, plus interest at 10%, on October 1, 1992. On January 2, 1992, Omega sold equipment costing $60,000, with a carrying amount of $35,000, for $40,000 cash. On December 31, 1992, Omega entered into a capital lease for an office building. The present value of the annual rental payments is $400,000, which equals the fair value of the building. Omega made the first rental payment of $60,000 when due on January 2, 1993. Net income for 1992 was $360,000. Omega declared and paid cash dividends for 1992 and 1991 as follows: 1992 1991 Declared December 15, 1992 December 15, 1991 Paid February 28, 1993 February 28, 1992 Amount $80,000 $90,000 Required: Prepare a statement of cash flows for Omega, Inc., for the year ended December 31, 1992, using the indirect method. Supplemental schedules and disclosures are not required. A worksheet is not required