Additional information from the accounting records: a. During 2024, equipment with a cost of $975,000 (60\% depreciated) was sold for $300,000. b. The Statement of Shareholders' Equity reveals reductions of $450,000 and $1,350,000 for stock dividends and cash dividends, respectively. c. Net income for the year was $190,227. d. Land was sold for $185,000. e. On May 1,2024 , the company issued 10 year, $300,000.00,6% bonds at a market rate of 7%. The issuing price of the bond was $278,681.40. 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. Additional information from the accounting records: a. During 2024, equipment with a cost of $975,000(60% depreciated) was sold for $300,000. b. The Statement of Shareholders' Equity reveals reductions of $450,000 and $1,350,000 for stock dividends and cash dividends, respectively. c. Net income for the year was $190,227. d. Land was sold for $185,000. e. On May 1,2024 , the company issued 10 year, $300,000.00,6% bonds at a market rate of 7%. The issuing price of the bond was $278,681.40. 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