Required: - Create a cash flow statement for Contest Company, for the year ended December 31, 2015, on the spreadsheet provided. - Comment on the company's financial performance with respect to major items affecting cash. Additional Information: - From the income Statement, there is a net income of $51000 in 2015. - Equipment was amortized for $9000 in 2015. - New equipment costing $21000 was purchased. - An old, fully amortized piece of equipment that cost $3000 was discarded; its cost and accumulated amortization were removed from the accounts. - 1500 shares of stock were sold and issued at $12 per share. - The company declared $30000 of cash dividends during the year and paid $21000 of dividends