(25 points). Using the Dienstag Company data for the current year (the first page) and the following data (FYE 12/31/2019)- prepare the Operating portion of a statement of cash flows. For an additional 20 points (time permitting) prepare the entire statement. PLEASE NOTE THAT NOT ALL OF THE DATA BELOW WILL BE USED. $ 8,000 64,000 16,000 Administrative Salary Expense Beginning Inventory Freight - In $ 440,000 28,000 8,000 128,000 0,000 Ending Inventory Land 56,000 200,000 Accounts Payable Accounts Receivable Accumulated Depreciation - Building Freight-out Expense Allowance for Uncollectible Accounts Advertising Expense Bonds Payable Building Cash Common Stock Dividends Declared Depreciation Expense Copyright Income Taxes Payable 56,000 320,000 600,000 32,000 80,000 72,000 16,000 64,000 0 Land Held for Future Use Purchases Beginning Retained Earnings Salaries Payable Sales Marketing Salary Expense Utility Expense Income Tax Expense 0 320,000 280,000 32,000 1,560,000 400,000 112,000 40%