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E11-3A. Prepare statement of cash flows-indirect method (Learning Objective 3) 20-25 min. The income statement and additional data of Specialized Services, Inc. follow: Specialized Services, Inc. Income Statement Year Ended June 30, 2015 Revenues: Sales Revenue $229,000 Dividend Revenue 8,000 Total Revenues $237,000 Expenses: Cost of Goods Sold $103,000 Salaries Expense 45,000 Depreciation Expense 28,000 Advertising Expense 12,000 Interest Expense 2,000 Income Tax Expense 9,000 Total Expenses 199,000 Net Income $ 38,000 Additional data follow: a. Acquisition of plant assets totalled $116,000. Of this amount, $101,000 was paid in cash and a $15,000 note payable was signed for the remainder. b. Proceeds from sale of land totalled $24,000. No gain was recognized on the sale. c. Proceeds from issuance of common shares totalled $30,000. d. Payment of long-term note payable was $15,000. e. Payment of dividends was $11,000. f. Data from the comparative statement of financial position follow: June 30 2015 2014 Current Assets: Cash. $26,000 $20,000 Accounts Receivable . 43,000 58,000 Inventory.... 92,000 85,000 Current Liabilities: Accounts Payable.. $35,000 $22,000 Accrued Liabilities.. 13,000 21,000 Requirements 1. Prepare Specialized Services' statement of cash flows for the year ended June 30, 2015, using the indirect method 2. Evaluate Specialized Services' cash flows for the year. In your evaluation, mention all three categories of cash flows and give the reason for your evaluation