The management team of Wickersham Brothers Inc. is preparing its annual financial statements. The statements are complete except for the statement of cash flows. The completed comparative balance sheets and income statements are summarized Current Year Prior Year Balance Sheet Assets Cash Accounts Receivable Merchandise Inventory Property and Equipment Less: Accumulated Depreciation $129,300 $146,100 136,500 126,750 117,000 (65,360) (34,000) 156,000 117,000 224,000 Total Assets $560,940 $492,350 Liabilities Accounts Payable Salaries and Wages Payable Notes Payable, Long-Term $19,500 3,900 97,500 23,400 1,950 117,000 Stockholders' Equity Common Stock Retained Earnings 176,000 264,040 156,000 194,000 Total Liabilities and Stockholders' Equity $560,940 $492,350 Current Year Income Statement Sales Cost of Goods Sold Depreciation Expense Other Expenses $580,000 300,000 31,360 145,000 Net income $103,640 Other information from the company's records includes the following .Bought equipment for cash, $107,000 .Paid $19,500 on long-term note payable .Issued new shares of common stock for $20,000 cash. .Cash dividends of $33,600 were declared and paid to stockholders Accounts Payable arose from inventory purchases on credit. Income Tax Expense ($4,000) and Interest Expense ($3,000) were paid in full at the end of both years and are included in Other Expenses Required Prepare a schedule summarizing operating, investing, and financing cash flows using the T-account approach. Cash Operating 0 Investing Financing 0