Cash Flow from Operating Activities (Indirect Method) The following information was obtained from Galena Company's comparative balance sheets: End of Year Beginning of Year Cash $36,100 $17,100 Accounts receivable 83,600 66,500 Inventory 104,500 93,100 Prepaid rent 11,400 15,200 Long-term investments 39,900 64,600 Plant assets 285,000 201,400 Accumulated depreciation (76,000) (68,000) Accounts payable 45,600 38,000 Income tax payable 7,600 11,400 Common stock 229,900 174,800 Retained earnings 201,400 17