Additional information: 1. Operating expenses include depreciation expense $57,000 and charges from p expenses of $4,400. 2. Land was sold for cash at cost for $35,000 3. Cash dividends of $82,940 were paid. 4. Net income for 2014 was $50,000. 5. Equipment was purchased for $80,000 cash. In addition, equipment costing with a book value of $31,000 was sold for $37,000 cash. 6. Issued 25,000 shares of $1 par value common stock in exchange for land value of $25,000. Instructions Prepare a statement of cash flows for 2014 using the indirect method