The income statement, balance sheets, and additional information for Virtual Gaming Systems are provided. Additional informetion for 2024 : 1. Purchased additional investment in stocks for $91,000. 2. Sold land for $58,000. The land originally was purchased for $53,000, resulting in a $5,000 gain being recorded at the time of the sale. 3. Purchased $26,000 in equipment by lssuing a $26,000 long-term note payable to the seller. No cash was exchanged in the transaction. 4. Deciared and paid a cash dividend of $116,000 5. Issued common stock for $56,000. sale: 3. Purchased $26,000 in equipment by 15suing a $26,000 long-term note payable to the seller. No cash was exchanged in the transaction. 4. Declared and paid a cash dividend of $116,000 5. Issued common stock for $56,000 Required: Prepare the statement of cash flows using the indirect method. Disciose any noncash transactions in an accompanying note. (Amounts to be deducted, cash outfiows, and any decrease In cash should be Indicated with a minus sign.)