20) The following selected data for Skyway Corporation for the year ended December 31, 2014, is available to you for preparing the cash flow statement: Cost of goods sold Amortization expense Income tax expense Other operating expenses Loss on sale of investments Gain on sale of property, plant, and equipment $56,500 14,100 2,300 17,700 1,400 Sales revenue Interest revenue Dividend revenue Salary expense Interest expense $97,300 4,100 3,600 24,000 5,900 7,200 The cash account began the year with a balance of $15,000 and ended the year with a balance of $195,800. Accounts receivable decreased $ 13,600 Inventory increased 6,800 Prepaid expenses decreased 2,700 Accounts payable increased 21,400 Salary payable increased 1,500 Accrued liabilities decreased 4,300 Income tax payable increased 800 Acquisition of property, plant, and equipment 46,000 Issuance of common shares 125,000 Cash received from sale of investments 35,000 Collection of loan principal 22,600 Payment of dividends 15,000 Purchased equipment by signing a note payable 20,000 Cash received from sale of property, plant, and equipment 31,700 Prepare the cash flow statement for Skyway Corporation for the year ended December 31, 2014, using the indirect method, and include a schedule of noncash investing and financing activities if necessary