1. Cash dividends of $1,600 were declared and paid. 2. Equipment costing $5,200 was purchased with cash. 3. Equipment with a book value of $1,100 (cost of $2,700 less accumulated depreciation of $1,600 ) was sold for $1,100. 4. Depreciation of $2,200 is included in operating expenses. Required: Prepare Santana Industries' 2024 statement of cash flows, using the indirect method to present cash flows from operating activ