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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 December 31 2015 2016 Land Equipment Inventory Accounts receivable (net) Cash TOTAL C63,800 21,000 ? 504,000 173,000 84,000 32,000 856.800 789,600 201,600 151,200 63.000 Share capital-ordinary Retained earnings Notes payable - Long-term Notes payable - Short-term (trade) Accounts payable Accumulated depreciation TOTAL 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 76,6o0 were paid. 420,000 67,200 168,000 67,200 50,400 84.000 856.800 487,200 205,800 302,400 29,400 86,000 600 ?,226.400