Required: Prepare a complete statement of cash flows using the indirect method for the current year. Note: Amounts to be deducted should be indicated with a minus sign. Changes in current assets and current liabilities Increase in accounts payable Increase in accounts receivable Increase in inventory Increase in prepaid expenses Increase in taxes payable \begin{tabular}{|l|l|l|} \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline Net increase (decrease) in cash flows from financing activities: & & \\ \hline Cash balance at December 31, prior year & & \\ \hline Cash balance at December 31, current year & & \\ \hline \end{tabular} [The following information applies to the questions displayed below.] Golden Corporation's current year income statement, comparative balance sheets, and additional information follow. For the year, (1) all sales are credit sales, (2) all credits to Accounts Receivable reflect cash receipts 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. Cash paid for cash dividends Cash paid for equipment Cash received from stock issuance Decrease in accounts payable Additional Information on Current Year Transactions a. Purchased equipment for $66,500 cash. b. Issued 13,800 shares of common stock for $5 cash per share. c. Declared and paid $107,000 in cash dividends. Decrease in accounts receivable Decrease in inventory Decrease in prepaid expenses Decrease in taxes payable Depreciation expense