Please prepare a Statement of cash flows using the indirect method with the information below.

G H Account Balance 12/31/13 A B C D E F 4 5 Prime Sports Gear, Inc. 6 Work Sheet for Statement of Cash Flows 7 For Year Ended December 31, 2013 8 9 10 Analysis of 11 Transactions for 12 Year Ended 12/31/2013 13 Account 14 Balance 15 12/31/12 Debit Credit 16 Debits 17 Cash 39,600 27,610 18 Accounts receivable 112,215 9,035 19 Merchandise inventory 210,930 10,830 20 Prepaid expenses 10,875 525 21 Plant assets 315.000 165,000 19,500 Total 688,620 23 Credits 24 Accumulated depreciation 90,000 7,950 46,500 25 Accounts payable 59,220 3,820 26 Salaries payable 30,000 24,000 27 Bonds payable 105,000 60,000 75,000 28 Common stock, $20 par 210,000 30,000 29 Additional paid-in capital 22,500 10,500 30 Retained earnings 171,900 64,000 121,610 31 Total 688,620 67,210 121,250 200,100 11,400 460,500 860,460 27,610 9,035 (10,830) 525 145,500 22 128,550 55,400 54,000 120,000 240,000 33,000 229,510 860,460 38,550 (3,820) 24,000 15,000 30,000 10,500 57,610