Diaz Company Had the Following Comparative Balance Sheet Information for 2014

Diaz Company had the following comparative balance sheet information for 2014 and 2013at the end of Year 2 and Year 1: $\begin{array}{l}\hline \quad\quad\quad\quad\quad\quad\quad\quad\quad\quad \text {Diaz Company }\\\hline \quad\quad\quad\quad\quad\quad\quad \text {Comparative Balance Sheets} \\\begin{array}{|l|}\hline\\\hline\\\hline \text { Cash}\\\hline \text {Accounts receivable}\\\hline \text {Inventory}\\\hline \text {Prepaid insurance}\\\hline \text {Property, plant and equipment}\\\hline \text {Accumulated depreciation}\\\hline \text {Total}\\\hline\\\hline \text {Accounts payable}\\\hline \text {Bonds payable}\\\hline \text {Common stock}\\\hline \text {Retained earnings}\\\hline \text {Total}\\\hline\end{array}\begin{array}{l|}\hline 2014 \\\hline \\\hline 30,000 \\\hline 48,000 \\\hline 158,000 \\\hline 10,000 \\\hline 70,000 \\\hline(14,000) \\\hline 302,000 \\\hline \\\hline 14,000 \\\hline 90,000 \\\hline 140,000 \\\hline 58,000 \\\hline 302,000 \\\hline \end{array}\begin{array}{l|}\hline 2013\\\hline\\\hline 28,000 \\\hline 50,000 \\\hline 156,000 \\\hline 8,000 \\\hline 60,000 \\\hline(10,000) \\\hline 292,000 \\\hline \\\hline 18,000 \\\hline 120,000 \\\hline 120,000 \\\hline 34,000 \\\hline 292,000 \\\hline \end{array}\end{array}$ Diaz reported net income for 2014 Year 2 of $40,000.No property,plant,& equipment was disposed of during the year.Diaz uses the indirect method to prepare the statement of cash flows.