Accountants for Smithson, Inc. have assembled the following data for the year ended December 31, 2024: 2024 2023 Current Assets: Cash $103,600 $23,000 Accounts Receivable 63,900 68,800 Merchandise Inventory 84,000 83,000 Current Liabilities: Accounts Payable 58,100 55,500 Income Tax Payable 15,000 16,300. Transaction Data for 2024: Issuance of common stock for cash $35,000 Payment of notes payable $47,100 Depreciation expense 25,000 Payment of cash dividends 46,000 Purchase of equipment with cash 79,000 Issuance of notes payable to borrow cash 64,000 Acquisition of land by issuing long-term notes payable 117,000 Gain on sale of building 3,000 Book value of building sold 50,000 Net income 73,500. Prepare Smithson's statement of cash flows using the in 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.)