The income statement, balance sheets, and additional information for Cloud Mangu are provided. Additional Information for 2024: 1. Purchased investment in bonds for $97,000. 2. Sold land for $14,800. The land originally was purchased for $22,000, resulting in a $7,200 loss being recorded at the time of the sale. 3. Purchased $52,000 in equipment by issuing a $52,000 long-term note payable to the seller. No cash was exchanged in the transaction. 4. Declared and paid a cash dividend of $21,000. Required: Prepare the statement of cash flows using the indirect method. Disclose any noncash transactions in an accompanying note. Note: Amounts to be deducted, cash outflows, and any decrease in cash should be indicated with a minus sign