2. The comparative balance sheets for Naomi Corporation show the following information: 2021 2020 Cash $24,400 $20,700 Accounts receivable, net 43,300 20,300 Inventory 40,000 42,000 Investments 20,000 15,000 Building 160,000 100,000 Accumulated depreciation-building (27,700) (20,000) Equipment 61,500 50,000 Accumulated depreciation-equipment (10,000) (17,500) Total $311,500 $210,500 Accounts payable $17,000 $26.500 Salaries payable 21,000 17,000 Long-term notes payable 100,000 50,000 Common stock 110,000 90,000 Retained earnings 63,500 27,000 Total $311,500 $210,500 Additional data related to 2021 are as follows: 1. $10,000 of the long-term note payable was paid by cash. 2. Equipment that had cost $15,000 and had accumulated depreciation of 9,500 at time of disposal was sold for $4,000 in cash. 3. Common stock was issued in exchange for $20,000 cash. 4. Cash dividends were paid. 5. Investments were purchased for $5,000 in cash. 6. Cash of $26,500 was paid for the acquisition of equipment. 7. A long-term note for $60,000 was issued for the acquisition of a building. 8. Depreciation expense for the year is $9,700. 9. Net Income for the year is $56,000. Required: Prepare a statement of cash flows, using the indirect method. Include all required disclosures