Accountants for Elwin, Inc. have assembled the following data for the year ended December 31, 2024: Hit (Click the licon to view the current acoounts.) Click the icon to view the transaction data.) Prepare ElWir's statement of cash flows using the indirect method. Include an accomponying schedule of non-cashi investing and financing activties. Complete the otatement one section at a time, beginning with the cash flows from operating activies, (Use a minus sign or parantheses for amounta that result in a decrease in c not used in the statement, leave the box empty; do not select a label or enter a zero.) Transaction Data for 2024: Issuance of common stock for cash Depreciation expense 22,000 Payment of cash dividends Purchase of equipment with cash 73,000 Issuance of notes payable to borrow cash 67,000 Acquisition of land by issuing long-term notes payable 123,000 Gain on sale of building Book value of building sold 57,000 Net income 3,000 69,500 Current Assets: Cash $113,200$64,20088,00026,00069,30084,000 Current Liabilities: Accounts Payable 57,80056,200 Income Tax Payable 14,700 16,600