Statement of Cash Hows-Direct Method Additional data obtained from an examination of the accounts in the ledger for 20 Y 6 are as follows: a. Equipment and land were acquired for cash. b. There were no disposals of equipment during the year. c. The investments were sold for $81,410 cash. d. The common stock was issued for cash. e. There was a $21,500 debit to Retained Earnings for cash dividends declared. Required: Prepare a statement of cash flows, using the direct method of presenting cash flows from operating activities. Use the minus sign to indicate cash outflows, cash payments, decreases in cash, or any negative adjustments