Accountants for Johnson, Inc. have assembled the following data for the year ended December 31, 2024: B: (Click the icon to view the current accounts.) (Click the icon to view the transaction data.) Prepare Johnson'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 statement, leave the box empty; do not select a label or enter a zero.) Cash Flows from Financing Activities: Net Cash Provided by (Used for) Financing Activities Net Increase (Decrease) in Cash Cash Balance, December 31, 2023 Cash Balance, December 31, 2024 Non-cash Investing and Financing Activities: Total Non-cash Investing and Financing Activities Data Table 2024 2023 Current Assets: Cash $ 86,700 $ 26,000 64,400 69,600 Accounts Receivable Merchandise Inventory 88,000 82,000 Current Liabilities: 57,700 55,600 Accounts Payable Income Tax Payable 14,400 16,400 Data Table Transaction Data for 2024: Issuance of common stock for cash $ 37,000 Payment of notes payable $ 51,100 19,000 Payment of cash dividends 52,000 Depreciation expense Purchase of equipment with cash 79,000 64,000 Issuance of notes payable to borrow cash Gain on sale of building 115,000 6,000 Acquisition of land by issuing long-term notes payable Book value of building sold 53,000 Net income 70,500