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IKIBAN INCORPORATED IKIBAN INCORPORATED Income Statement For Year Ended June 30, 2021 Cost of goods sold Gross profit Operating expenses (excluding depreciation) Depreciation expense Other gains (losses) Gain on sale of equipment Income before taxes Income taxes expense Net income Additional Information Additional Information a. A$30,000 notes payable is retired at its $30,000 carrying (book) value in exchange for cash. b. The only changes affecting retained earnings are net income and cash dividends paid. c. New equipment is acquired for $70,600 cash. d. Received cash for the sale of equipment that had cost $61,600, yielding a $3,300 gain. e. Prepaid Expenses and Wages Payable relate to Operating Expenses on the income statement. f. All purchases and sales of inventory are on credit. Required: (1) Prepare a statement of cash flows using the indirect method for the year ended June 30, 2021. (Amounts to be indicated with a minus sign.) \begin{tabular}{|l|l|l|} \hline Changes in current operating assets and liabilities \\ \hline Increase in accounts receivable & & \\ \hline Decrease in inventory & & \\ \hline Decrease in prepaid expenses & & \\ \hline Decrease in wages payable & & \\ \hline Decrease in income taxes payable & & \\ \hline Decrease in accounts payable & & \\ \hline & & \\ \hline Cash flows from investing activities & & \\ \hline Cash paid for equipment & & \\ \hline Cash received from sale of equipment & \\ \hline & \\ \hline Cash flows from financing activities & \\ \hline Cash paid to retire notes & \\ \hline Cash recelved from stock issuance & \\ \hline Cash paid for dividends & \\ \hline \end{tabular}