Additional Information for 2024: 1. Purchased investment in bonds for $99,000. 2. Sold land for $16,600. The land originally was purchased for $24,000, resulting in a $7,400 loss being recorded at the time of the sale. 3. Purchased $54,000 in equipment by issuing a $54,000 long-term note payable to the seller. No cash was exchanged in the transaction. 4. Declared and paid a cash dividend of $22,000. Required: Prepare the statement of cash flows using the indirect method. Disclose any noncash transactions in an accompanying note (A) sign.)