Comparative balance sheets for $2024$ and $2023$ and a statement of income for $2024$ are given below for Metagrobolize Industries. Additional information from the accounting records of Metagrobolize also is provided.

Additional information from the accounting records:

a$.$ On December $31,2024.$ acquired the use of land with a finance lease. Annual payments of $\backslash (\backslash$$ $20,000\backslash )$ on the liability are paid at the end of each year beginning in $2024.$

b$.$ During $2024,$ equipment with a cost of $\backslash$$$210,000(\backslash (90\backslash \%\backslash )$ depreciated$)$ was sold.

c$.$ The statement of shareholders' equity reveals reductions of $\backslash (\backslash$$ $160,000\backslash )$ and $\backslash (\backslash$$ $435,000\backslash )$ for stock dividends and cash dividends, respectively.

Required:

Prepare the statement of cash flows of Metagrobolize for the year ended December $31,2024.$ Present cash flows from operating activities by the direct method.

Note: Enter your answers in thousands $($i$.$e$.,10,000$ should be entered as $10).$ Amounts to be deducted should be indicated with a minus sign.