PR 13-2A Statement of cash flows-indirect method Obj. 2, 3, 4, 5 The comparative balance sheet of Yellow Dog Enterprises Inc. at December 31, 20Y8 and 207 s as follows Dec. 31, 20Y8 Dec. 31, 20Y7 Assets .. 80,000 100,000 300,000 400,000 10,000 750,000 (200,000) (160,000) Accounts receivable (net) . 275,000 510,000 15,000 1,070,000 Accumulated depreciation-equipment . . $1750000 $1,400,000 Liabilities and Stockholders' Equity Accounts payable (merchandise creditors) . . . . $100,000 Mortgage note payable... Paid-in capital: Excess of issue price over par-common stock.. Total liabilities and stockholders' equity. . . . . . . . . . . . . . . . . . . . . . 400,000 200,000 00,000 610,000 $1.750,000 $1.400,000 600,000 300,000 750,000