Balance sheet information for a resort hotel reflects the changes to current accounts that occurred over the annual operating period ended December 31, 2005. Cash account balance at December 31, 2004, was $14,000 and the ending cash balance at December 31, 2005, is $27,600.

Current Asset Accounts	Change	Amount
Cash	Increased	$13,600
Credit card receivables	Increased	1,680
Accounts receivable	Increased	1,120
Inventories	Increased	800
Prepaid expenses	Decreased	500
Current Liability Accounts	Â	Â
Accounts payable	Decreased	$ 1,100
Accrued payroll payable	Increased	1,200
Taxes payable	Decreased	800

Additional information applying to the current year ending December 31,

2005:

a. Net income for the year 2005 was $113,400.

b. Depreciation expense for the year 2005 was $121,500.

c. Furnishings with a book value of $1,400 were sold for $5,400.

d. Equipment with a book value of $2,200 was sold for $1,800.

e. New furnishings were purchased for $14,800.

f. New equipment was purchased for $22,200.

g. A total of $55,600 was paid to reduce long-term debt.

h. Cash dividends of $128,300 were declared and paid.

Using the information provided, complete an SCF, in good form using the indirect method.