Complete a Statement of Cash Flows using the direct method. Use the attached comparative balance sheet, income statement, and the following notations:

A$.$ Sold equipment for $$25,000$ cash.

B$.$ Purchased equipment costing $$100,000$ with $$25,000$ cash and $$75,000$ trade in of old equipment.

C$.$ Borrowed $$4,000$ casti by signing a note payable.

D$.$ Paid $$41,000$ cash to reduce long$-$term notes payable.

E$.$ Issued $1,000$ shares of common stock at $$10$ per share.

F$.$ Declared and paid $$7,000$ cash dividends.