Using the following balance sheets of Small Appliance Parts, Inc for September 30 and December 31, complete the account change worksheet and then prepare the cash flow statement for the period using the indirect method. (8pts) Small Appliance Parts, Inc Balance Sheet Assets Sept. 30 Dec. 31 Changes Current Assets Cash $8,133 $6,156 Accounts Receivable $15,843 $16,537 Inventory $11,989 $15,338 Prepaid Expenses $2,850 $2,217 Total Current Assets $38,815 $40,248 Long Term Assets Plant, Property