Accountants for Elwin, 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 Elwin's statement of cash flows using the indirect method. Include an accompanying schedule of non-cash investing and financing activities. Complete the statement one section at a time, beginning with the cash flows from operating activities. (Use a minus sign or parentheses for amounts that result in a decrease in cash. If a box is not used in the stateme not select a label or enter a zero.) Elwin, Inc. Statement of Cash Flows Year Ended December 31, 2024 Cash Flows from Operating Activities: Net Income Adjustments to Reconcile Net Income to Net Cash Provided by (Used for) Operating Activities: Net Cash Provided by (Used for) Operating Activities Data Table 2024 2023 Current Assets: Cash $ 101,100 $ 17,000 63,900 69,600 Accounts Receivable Merchandise Inventory 85,000 84,000 Current Liabilities: 57,300 56,300 Accounts Payable Income Tax Payable 14,400 16,900 Data Table Transaction Data for 2024: Issuance of common stock for cash $ 36,000 $ 45,100 17,000 47,000 68,000 Payment of notes payable Payment of cash dividends Issuance of notes payable to borrow cash Gain on sale of building Depreciation expense Purchase of equipment with cash Acquisition of land by issuing long-term notes payable Book value of building sold 65,000 121,000 5,500 57,000 Net income 66,000