The balance sheet for Plasma Screens Corporation along with additional information is provided below: Solution PLASMA SCREENS CORPORATION Statement of Cash Flows - Indirect Method For the year ended December 31, 2012 Cash flows from operating activities Net income 73000 Adjustments for noncash effects: Depreciation expense 157000 Changes in current assets and current liabilities: Decrease in accounts receivable 15600 Increase in accounts payable 13100 Increase in income tax payable 2500 Increase in inventory -15900 Increase in prepaid rent -3000 Decrease in interest payable -6800 Net cash flows from operating activities 235500 Cash flows from investing activities Purchase of equipment -104000 Net cash flows from investing activities -104000 Cash flows from financing activities Payment of notes payable -89000 Payment of cash dividends -28000 Net cash flows from financing activities -117000 Net increase in cash 14500 Cash at the beginning of the period 112000 Cash at the end of the period 126500 .