Prepare a complete statement of cash flows using a spreadsheet under the indirect method. Please follow the template below. Highlighted areas are answer slots.

Golden Corporation's current year Income statement, comparatlve balance sheets, and additional Information follow. For the year, (1) all sales are credit sales, (2) all credits to Accounts Recelvable reflect cash recelpts from customers, (3) all purchases of Inventory are on credit, (4) all debits to Accounts Payable reflect cash payments for Inventory, and (5) any change In Income Taxes Payable reflects the accrual and cash payment of taxes. Additional Information on Current Year Transactions a. Purchased equipment for $36,000 cash. b. Issued 12,000 shares of common stock for $5 cash per share. c. Declared and pald $89,000 in cash dividends