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The balance sheet and income statement for Vispara Company are presented below. Vispara Company Balance Sheet As at December 31 2018 2017 Assets Current Assets Cash $102,240 $79,200 Accounts Receivable $42,600 $27,200 Merchandise Inventory $72, 100 $46,500 Total Current Assets $216,940 $152,900 Land $96,000 $103,000 Equipment $105,000 $137,000 Less: Accumulated Depreciation | $-51,000 $-66,000 Total Assets $366,940 $326,900 Liabilities and Equity Liabilities Current Liabilities Accounts Payable $32,300 $66,900 Taxes Payable $23,800 $23,800 Total Current Liabilities $56,100 $90,700 Bonds Payable $114,500 $83,500 Total Liabilities $170,600 $174,200 Stockholders' Equity Common Stock $68,900 $63,900 Retained Earnings $127,440 $88,800 Total Stockholders Equity $196,340 $152,700 Total Liabilities and Equity $366,940 $326,900 Notes: The company paid cash dividends during 2018. The company did not make a bonds payable payment during 2018. The company did not purchase any equipment during 2018. The company did not purchase any land during 2018. Vispara Company Income Statement For the Year Ended December 31, 2018 Sales $382,000 Cost of Goods Sold $248,300 Gross Profit $133,700 Operating Expenses Depreciation Expense $8,000 Other Operating Expenses $28,700 Total Operating Expenses $36,700 Income from Operations $97,000 Other Revenue Interest Expense $-7,600 Loss on Sale of Equipment $-5,600 Gain on Sale of Land $6,400 Operating Income before Tax $90,200 Income Tax $27,060 Net Income (Loss) $63,140Prepare the cash flow statement for December 31, 2018 using the indirect method. Do not enter dollar signs or commas in the input boxes, Use the negative sign for a decrease in cash. Vispara Company Cash Flow Statement For the Year Ended December 31, 2018 Cash Flow from Operating Activities Net Income 63140 v Adjustments to Reconcile Net Income to Cash Depreciation Expense 8000 v Loss on Sale of Equipment 5600 Gain on Sale of Land Changes in Operating Assets and Liabilities Increase in Accounts Receivable Increase in Merchandise Inventory Decrease in Accounts Payable Change in Cash Due to Operating Activities Cash Flow from Investing Activities Sale of Equipment Sale of Land Net Cash Provided (Used) by Investing Activities Cash Flow from Financing Activities Proceeds from Issuance of Common Stock Proceeds from Bonds Payable Payment of Dividends Net Cash Provided (Used) by Financing Activities Net increase (decrease) in cash Cash at the Beginning of the Year Cash at the End of the Year Check