The management team of Wickersham Brothers Incorporated 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 Balance Sheet Assets Cash Accounts Receivable Inventory Property and Equipment Less: Accumulated Depreciation Total Assets Liabilities: Accounts Payable Salaries and ages Payable tes Payable, Long-Tere Stockholders' Equity Common Stack Retained Earnings Tutal Liabilities and Stockholders' Equity Income Statement Sales Cost of Goods Sold Depreciation Expense Other Expense fort Income Current Year Prior Year $95,00 124,000 93,000 176,000 91,000 (26,000) $114,900 100,750 (50,640) $438,060 $391,150 $15,500 $18,000 3,100 77,500 1,550 93,000 144,000 124,000 197,900 154,000 $ 438,060 $420,000 220,000 24,640 105,000 $ 70,360 Other information from the company's records includes the following Bought equipment for cash, $83,000. Paid $15,500 on long-term note payable. Issued new shares of common stock for $20,000 cash Cash dividends of $26.400 were declared and paid to stockholders. Accounts Payable arose from inventory purchases on credit $191,150 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