Use the following financial statements and additional information. Additional Information a. A $30,000 note payable is retired at its $30,000 carrying (book) value in exchange for cash. b. The only changes affecting retained earnings are net income and cash dividends paid. c. New equipment is acquired for $57,600 cash. d. Received cash for the sale of equipment that had cost $48,600, yielding a $2,000 gain. e. Prepaid Expenses and Wages Payable relate to Other Expenses on the income statement. f. All purchases and sales of inventory are on credit. Journal entry worksheet 34567813 Reconstruct the journal entry for cash receipts from customers, incorporating the change in the related balance sheet account(s), if any. Note: Enter debits before credits. Journal entry worksheet 1 2 7 13 Reconstruct the journal entry for income taxes expense, incorporating the change in the related balance sheet account(s), if any. Note: Enter debits before credits: Prepare the Statement of Cash flows for the year ended June 30, 2019 using the Direct Method. Hint Use account on the General Ledger tab to identify the sources and uses of cash. List cash outfiows as ne values. Prepare the operating activities section of the statement of cash flows using the indirect method. Ente reductions to net cash provided by operating activities as negative values