The income statement, balance sheets, and additional information for Virtual Gaming Systems are provided. 1. Purchase additional investment in stocks for $77,000. 2. Sell land costing $46,000 for $52,000, resulting in a $6,000 gain on sale of land. 3. Purchase $12,000 in equipment by issuing a $12,000 long-term note payable to the seller. No cash is exchanged in the transaction 4. Declare and pay a cash dividend of $102,000. 5. Issue common stock for $42,000. Required: Prepare the statement of cash flows using the indirect method. Disclose any noncash transactions in an accompanying note. (List cas