additional details Profit 2024 was 100020 common shares were issued for 45100 land with a cost of 45100 wasat sold at a loss of 16985 Purchases land with a cost of 91100 with a 49960 down payment and finance the remainder with a mortgage note payable no equpmnet was sold during 2024 net sales for the year was 592800 cost of goods sold for the year was 351800 operating cost including depreciation expenses werw 86000 interest expenses was 4665 income tax expenses was 33330 accounts payable is used for merchandise purchses prepare a cash flow statement for the year using the direct method