Suppose the income statement for Goggle Company reports $147 of net income, after deducting depreciation of $22. The company bought equipment costing $125 and obtained a long-term bank loan for $132. The company’s comparative balance sheet, at December 31, is presented here. Required: 1. Calculate the change in each balance sheet account and indicate whether each account relates to operating, investing, and/or financing activities (+ for increase and − for decrease). 2. Prepare a statement of cash flows using the indirect method. 3. Are the cash flows typical of a start-up, healthy, or troubled company?