statement of Cash Flows- Indirect Method

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The comparative balance sheet of Merrick Equipment Co. for December 31, 2019 and 20Y8, is as follows: Dec. 31, 2019 Dec. 31, 20Y8 Assets Cash $274,150 $257,960 Accounts receivable (net) 99,310 92,650 Inventories 280,350 274,300 Investments 0 106,270 Land 143,800 0 309,320 242,520 Equipment Accumulated depreciation-equipment (65,400) (72,420) $1,034,510