Saferoad Corporation has completed its comparative balance sheet and income statement at

Saferoad Corporation has completed its comparative balance sheet and income statement at year-end 2009.

• A payment of $7,500 was made on the loan principal during the year

• Just before year-end, a dividend was distributed to stockholders.

• A parcel of land was acquired early in the year.

• New shares of common stock were sold during the year.

Year 2009 Year 2008

Cash 1,090 4,000

Accounts receivable 2,910 6,150

Inventory 4,800 3,880

AND SO ON..............

Required:

Prepare cash flow indirect method