784 chapter 14 Transaction Data for 2018 Issuance of common stock for cash Depreciation expense Purchase of equipment with cash Acquisition of land by issuing long-term notes payable Book value of building sold $ 46,100 50,000 $38,000 24,000 74,000 Payment of notes payable Payment of cash dividends Issuance of notes payable to borrow cash 62,000 4,500 119,000 Gain on sale of building 54,000 Net income 68,500 Prepare Morganson's statement of cash flows using the indirect method. Include an accompanying schedule of non-cash investing and financing activities