Accountants for Elwin, Inc. have assembled the following data for the year ended December 31, 2018: (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. 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 $ 35,000 Payment of notes payable 22,000 Payment of cash dividends 79,000 Issuance of notes payable to borrow cash 115,000 Gain on sale of building 56,000 Net income $ 49,100 53,000 61,000 1,500 67,500 2018 2017 Current Assets: Cash $ 75,700 $ 63,800 87,000 19,000 69,100 79,000 Accounts Receivable Merchandise Inventory Current Liabilities: Accounts Payable Income Tax Payable 57,400 14,400 55,700 17,100