Question 3: (10 Marks) (A1, B1) 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, 2019 December 31 2018 2019 Land ............... ..................................... 63,800 21,000 Equipment...... 504,000 789,600 Inventory..... 173,000 201,600 Accounts receivable (net).... 84,000 151,200 Cash ..... 32,000 63,000 TOTAL ..... 856,800 1.226.400 Share capital-ordinary ........................ 420,000 Retained earnings............ 67,200 Notes payable - Long-term .................... 168,000 Notes payable - Short-term (trade)........ 67,200 Accounts payable..... 50,400 Accumulated depreciation ..... 84,000 TOTAL 856,800 487,200 205,800 302,400 29,400 86,000 115,600 1,226.400 Additional data for 2019: 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