The income statement, balance sheets, and additional Information for Virtual Gaming Systems are provided.

$\backslash$table$[[\backslash$table$[[$VIRTUAL GAMING SYSTEMS$],[$Incone Statement$],[$For the Year Ended December $31,2824]],,],[$Fol the real Emued velentuel $31,2624,$$$2,400,000,],[$Gain on sale of land,$9,000,],[$Total revenues,$2,409,000,],[$Expenses:$],[$Cost of goods sold,,$],[$Operating expenses,,$],[$Depreciation expense,,$],[$Interest expense,,$],[\backslash$table$[[$Income tax expense$],[$Total expenses$]],,],[2,232,000,],[$Net income,$$177,000,],[\backslash$table$[[$VIRTUAL GAMING SYSTEMS$],[$Balance Sheets$],[$Decenber $31]]],[,2024,2923],[$Assets$],[$Current assets:$],[$Cash$,$$$107,300,$$$50,800],[$Accounts receivable,$66,600,80,600],[$Inventory$,130,000,125,600],[$Prepaid rent,$2,80\backslash$theta $,4,200],[$Long$-$term assets:$],[$Investments$,175,000,100,000],[$Land$,154,600,199,600],[$Equiprent$,210,000,200,600],[$Accumulated depreciation,$(113,600),(100,000)],[$Total assets,$$732,100,$$$659,600],[$Liabilities and Stockholders' Equity$],[$Current liabilities:$],[$Accounts payable,$$25,000,$$$78,000],[$Interest payable,$3,100,2,000],[$Income tax payable,$32,000,34,600],[$Long$-$term liabilities:$],[$Notes payable,$255,600,245,600],[$Stockholders$\text{'}$ equity:$],[$Coninon stock,$240,600,200,600],[$Retained earnings,$177,000,100,000],[$Total liabilities and stockholders' equity,$$732,100,$$$659,000]]$

Additional Information for $2024$:

Purchased additional Investment in stocks for $$75,000.$

Sold land for $$54,000.$ The land originally was purchased for $$45,000,$ resulting in a $$9,000$ gain being recorded at the time of the sale.

Purchased $$10,000$ in equipment by issuling a $$10,000$ long$-$term note payable to the seller. No cash was exchanged in the transaction.

Declared and pald a cash dividend of $$100,000.$

Issued common stock for $$40,000.$

Requlred:

Prepare the statement of cash flows using the indirect method. Disclose any noncash transactions in an accompanying note. $($Amounts to be deducted, cash outflows, and any decrease in cash should be indicated with a minus sign.$)$