A comparative balance sheet for Shabbona Corporation is presented below. December 31 Assets 2014 2013 Cash $ 72,893 $ 22,000 Accounts receivable 84,494 68,601 Inventory 182,494 191,601 Land 73,494 112,601 Equipment 257,506 197,399 Accumulated Depreciation-Equipment (71,494 ) (44,601 ) Total $599,387 $547,601 Liabilities and Stockholders' Equity Accounts payable $ 36,494 $ 49,601 Bonds payable 150,000 200,000 Common stock ($1 par) 214,000 164,000 Retained earnings 198,893 134,000 Total $599,387 $547,601 Additional information: 1. Net income for 2014 was $129,988. 2. Cash dividends of $65,095 were declared and paid. 3. Bonds payable amounting to $50,000 were retired through issuance of common stock. Collapse question part (a) Prepare a statement of cash flows for 2014 for Shabbona Corporation. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).) Shabbona Corporation Statement of Cash Flows For the Year Ended December 31, 2014 Cash at Beginning of YearCash at End of YearCash Flows from Financing ActivitiesCash Flows from Investing ActivitiesCash Flows from Operating ActivitiesNet Cash Provided by Financing ActivitiesNet Cash Provided by Investing ActivitiesNet Cash Provided by Operating ActivitiesNet Cash Used by Financing ActivitiesNet Cash Used by Investing ActivitiesNet Cash Used by Operating ActivitiesNet Decrease in CashNet Increase in CashNoncash Investing and Financing Activities Increase in Accounts Payable Increase in Inventory Decrease in Accounts Payable Net Income Depreciation expense Payment of Cash Dividends Increase in Accounts Receivable Decrease in Inventory Decrease in Accounts Receivable Sale of Land Purchase of Equipment $ Adjustments to reconcile net income to