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Courtand Corps balance sheet and income stare as follows ber 2015 2014 Sales 31,359,000 Cash 3114.000 57.000 Cost of goods sold 813.000 Aconceiva 57,000 50.000 Gross profit 545,000 Merchandisery 406.000 353.000 Operating e pense Equipment 223.000 200.000 Dorocitico exponse 38,000 Accumulated depreciation (103,000) (05.000) Other one 33 000 Toast 5897,00 5013000 Total operating expenses 376,000 Liabilities and Equy Income from persons 170,000 Accounts payable $5,000 $60.000 Income Taxes 29.000 income ces payable 10.000 18,000 Not income 5141,000 Share capital $35.000 600 Odd Retained eming 107.000 35,000 Tbeats and outy 5897.000 5613,000 Additional information regarding Courtland Corp's activities during 2015 a. Equipment is purchased for $23,000 cash b. 10,000 common share issued for cash 3.50 per share Prepare a statement of cash flows for 2015. Use the indirect method to report cainiows and outflows for the operating activities section reco Streerd of Cash Flows CE X SUBMEAD MARK SALE AND CLOSE