4) The management team of Wickersham Brothers Ine. is preparing its annual financial statements. The statements are complete except for the statement of cash flows. The completed comparative balance sheets and income statements are summarized. Other information from the company's records includes the following: - Bought equipment for cash, $50,000. - Paid $10,000 on long-term note payable. - Issued new shares of common stock for $20,000 cash. - Cash dividends of $16,000 were declared and paid to stockholders