Refer to the transactions described in PE 3-1 through 3-5 as well as to the eight transactions in PE 3-16. Using all of these transactions, prepare a statement of cash flows. Note: For the building purchase described in PE 3-5, the portion of the purchase financed with the mortgage ($130,000) is considered to be a noncash transaction; accordingly, the only portion of the transaction that impacts the statement of cash flows is the $80,000 cash down payment.