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Additional Information on Current-Year Transactions a. No dividends are declared or paid. b. Issued additional stock for $12,800 cash. Additional Information on Current-Year Transactions a. No dividends are declared or paid. b. Issued additional stock for $12,800 cash. c. Purchased equipment for cash; no equipment was sold. 1. Use the above information to prepare a statement of cash flows for the current year using the indirect method. Note: Amounts to be deducted should be indicated by a minus sign. Answer is not complete. \begin{tabular}{|c|c|c|c|} \hline \multicolumn{4}{|c|}{ MONTGOWTER, INCORPORATED } \\ \hline \multicolumn{4}{|c|}{ Statoment of Cash Flown (Indiroct Mothod) } \\ \hline \multicolumn{4}{|c|}{ For Current Year Ended December 31} \\ \hline \multicolumn{4}{|l|}{ Cash flows from operating activities } \\ \hline Net income & 0 & 14,0000 & \\ \hline \multicolumn{4}{|c|}{ Adjustments to reconcile net income to net cash used in operating activities: } \\ \hline \multicolumn{4}{|c|}{ Income statement items not affecting cash } \\ \hline Depreciation expense & (2) & 9,800 & \\ \hline \multicolumn{4}{|c|}{ Changes in current operating assets and liabilities } \\ \hline Decrease in accounts receivable & 0 & 3,000 & \\ \hline Increase in inventory & 0 & (26,600)0 & \\ \hline Decrease in accounts payable & Q & (2.200)0 & \\ \hline \multirow[t]{2}{*}{ Decrease in salaries payable } & ( & (200)0 & \\ \hline & & & $(2,200) \\ \hline \multicolumn{4}{|l|}{ Cash flows from invosting activities } \\ \hline \multirow[t]{2}{*}{ Cash paid for equipment } & Q & (11,000) & \\ \hline & & & \$ (11,000) \\ \hline \multicolumn{4}{|l|}{ Cash flows from financing activities } \\ \hline Cash received from stock issuance & 0 & 12.8000 & \\ \hline \end{tabular}