a Complete statement of cash flows using a spreadsheet under the Indirect method. Note: Enter all amounts as positive values. GOLDEN CORPORATION Spreadsheet for Statement of Cash Flows For Current Year Ended December 31 Analysis of Changes December 31, Prior December 31, Year Debit Credit Current Year 5 Balance sheet-debit balance accounts Cash $ 115,800 $ 172,000 Accounts receivable 79,000 Inventory 534,000 Equipment 307,000 $ 1,035,800 $ 172,000 Balance sheet-credit balance accounts Accumulated depreciation-Equipment $ 108,000 Accounts payable 79,000 Income taxes payable 29,100 Common stock, $2 par value 576,000