2. Selected financial statement information and additional data for Stanislaus Co. is presented below. Prepare a statement of cash flows for the year ending December 31, 2016 2015 Land....... Equipment...... Inventory. Accounts receivable (net). 63,800 504,000 173,000 84,000 32.000 856.800 December 31 2016 21,000 789,600 201,600 151,200 63.000 1,226,400 Cash.... TOTAL Share capital-ordinary. Retained earnings........ Notes payable - Long-term Notes payable - Short-term (trade) Accounts payable Accumulated depreciation TOTAL 420,000 67,200 168,000 67,200 50,400 84.000 856,800 487,200 205,800 302,400 29,400 86,000 115,600 1,226,400 *** Additional data for 2016: 1. Net income was 215,200. 2. Depreciation was 31,600. 3. Land was sold at its original cost. 4. Dividends of 76,600 were paid. 5. Equipment was purchased for 84,000 cash. 6. A long-term note for 201,600 was used to pay for an equipment purchase. 7. Ordinary shares were issued to pay a 67,200 long-term note payable. (10 point)