Additional information from the accounting records: a. During 2024, equipment with a cost of $900,000 (40\% depreciated) was sold for $360,000. b. The Statement of Shareholders' Equity reveals reductions of $690,000 and $450,000 for stock dividends and cash dividends, respectively. c. Net income for the year was $3,073,323. d. Land was sold for $100,000. e. On May 1,2024 , the company issued 10 year, $300,000.00,6% bonds at a market rate of 9%. The issuing price of the bond was $260,976.19. Interest on the bonds is paid semi-annually on Oct 31 and April 30 of each year. Using this financial statement data, prepare a complete statement of cash flows, using the INDIRECT method