Additional information from the accounting records: a$.$ Annual payments of $$20,000$ on the finance lease liability are paid each January $1,$ beginning in $2024.$ b$.$ During $2024,$ equipment with a cost of $$660,000(90\%$ depreciated$)$ was sold. c$.$ The statement of shareholders' equity reveals reductions of $$235,000$ and $$360,000$ for stock dividends and cash dividends, respectively. Required: Prepare the statement of cash flows of Metagrobolize for the year ended December $31,$ Present cash flows from operating activities by the direct method. Note: Enter your answers in thousands $($i$.$e$.,10,000$ should be entered as $10).$ Amounts to be deducted should be indicated with a minus sign.