Leon Van and Storage€™s financial statements for the current year follow.

Required
Prepare a statement of cash flows for 2013 using the indirect method of presenting cash flows from operatingactivities.

Leon Van and Storage Income Statement For Year Ended December 31, 2013 Revenue Revenue from Moving Servioe Revenue from Storage Rentals $149,760 87264 Total Ravenue $237024 Expenses: Wages Expense Truck Repair Expense Gas and Oil Expense Insurance Expense Supplies Expense Depreciaton Expense, Building Depreciation Expense, Trucks Interest Expense $140.520 5,588 4,356 3.420 1,488 11.544 22,560 12.120 Total Expenses 201,576 $ 35,448 Net Income Leon Van and Storage Statement of Owner's Equity For Year Ended December 31. 2013 G. A Leon, Capital, January 1, 2013 Investments during the Year Net Income Subtotal Less Withdrawals Increase in Capital G.A Leon, Capital, December 31, 2013 $273,648 35,448 $35,448 32,400 3,048 $276,09 Leon Van and Storage Comparative Balance Sheet December 31. 2013 and December 31, 2012 Incroaso or (Decrease) 2013 2012 Assets Cash Supplies Prepaid Insurance Land Buiding 1,620 1,488 38,640 376,800 130560 (119.016) 112,800 (45,120) (22,560) 40.110 S 11,11228.998 2,430 3,084 4.050 4,572 38,640 376,800 Less Accumulated Depreciation (11,344) Trucks 112,800 Less Accumufated Depreciation (22 560) $ 409 Total Assets S 401 292 Liabilities 124.500 $ 12723240 Mortgage Payable Owner's Equity G A Leon, Capital Total Liabilities and Owner's Equity 276,696 273,648 3,048 409 401.292 400,884