3] The accountant for the Beltrade Company has compiled the following additional information, after completing the Income statement, Balance Sheet and Statement of Retained Earnings. (a) The company sustained a net loss for the year of $55,500. (b) During the year, 10,000 shares of common stock with a stated value of $10 a share were issued for $33 a share. (c) Uncollectible accts receivable in the amount of $42,000 were written off against Allowance for Doubtful Accounts. (d)Depreciation for the period amounted to $22,000 (e) A gain of $9,000 was realized on the sale of land for $39,000 cash. (f) Patent amortization for the year was $23,500. (g)The Income Statement included income of $15,000 from Beltrades 30% investment in the Dapper Company. (h) During the year, treasury stock costing $47,000 was purchased. (i) A car with book value of $12,000 was exchanged for a van with book value of $12,000. Useful lives were same for both. In preparing the Statement of Cash Flows using the indirect method, compute the effects of the transactions on the Cash Flows from Operating Activities section of the report