Use the consolidated T-accounts below to prepare the statement of cash flows for Allen Ales using the direct method. The companys 2015 income statement also shows the following amounts for 2015: sales, $65,000; cost of merchandise sold, $8,600; utilities expense, $12,100; wages expense, $9,100; and income tax expense, $7,900. The company issued $1,000 of common stock at par and sold equipment worth $6,000 for $8,800. Cash had a beginning balance of $12,800. Accounts Receivable Accounts PayableSuppliers Ac