Toys Galore Company provided the following balance sheet and income statement information: Balance Sheet at December 31 Cash Accounts receivable Inventory Prepaid insurance Equipment, net Total assets Year 2 $ 1,400 13,500 9,800 1,200 37,500 $63,400 Year 1 $ 6,000 12,000 4,500 900 38,000 $61,400 Accounts payable Wages payable Long-term note payable Common stock Retained earnings Total liabilities & shareholders' equity $13,100 7,400 17,000 15,000 10,900 $63,400 12,600 8,000 25,500 8,000 -7300 $61,400 Income Statement for Year 2 Sales Cost of goods sold Depreciation expense Other operating expenses Interest expense Income taxes expense Net income $ 101,500 49,500 5,700 27,800 2,100 6,000 S 10,400 Using the financial data for Toys Galore Company, prepare the statement of cash flow using the indirect method for Year 2