Accountants for Benson, Inc. have assembled the following data for the year ended December 31,2024 : (Click the icon to view the current accounts.) (Click the icon to view the transaction data.) Prepare Benson's statement of cash flows using the indirect method. Include an accompanying schedule of non-cash investing and financing activities. \begin{tabular}{lcc|} \hline & 2024 & 2023 \\ \hline Current Assets: & & \\ Cash & $105,100$ & 18,000 \\ Accounts Receivable & 64,400 & 68,900 \\ Merchandise Inventory & 86,000 & 82,000 \\ Current Liabilities: & & \\ Accounts Payable & 58,000 & 56,100 \\ Income Tax Payable & 14,700 & 16,900 \\ \hline \end{tabular} \begin{tabular}{|lrlr} \hline Transaction Data for 2024: & & & \\ \hline Issuance of common stock for cash & 37,000 & Payment of notes payable & $47,100 \\ Depreciation expense & 24,000 & Payment of cash dividends & 53,000 \\ Purchase of equipment with cash & 69,000 & Issuance of notes payable to borrow cash & 68,000 \\ Acquisition of land by issuing long-term notes payable & 123,000 & Gain on sale of building & 4,500 \\ Book value of building sold & 61,000 & Net income \\ \hline \end{tabular}