ASSESS YOUR PROGRESS 591 P12-40A Primrose Software Inc. has assembled the following data for the year ended December 31, 2014. LEARNING OBJECTIVE 20 Prepare the statement of cash flowsindirect method December 31 2014 2013 $38,700 69,700 88,600 5,300 $22,700 64,200 83,000 4,100 57,200 18,600 15,500 55,800 16,700 27,200 Current Accounts: Current assets: Cash and cash equivalents... Accounts receivable..... Inventories ....... Prepaid expenses ............... Current liabilities: Accounts payable... Income tax payable.. Accrued liabilities. Transaction Data for 2014: Acquisition of land by issuing long-term note payable.... $ 95,000 Stock dividends.... 31,800 Collection of loan ........................... 8,700 Depreciation expense ....................... 27,100 Purchase of building..... 125,300 Repayment of bonds payable by issuing common shares... 65,000 Purchase of long-term investment ...... 31,600 ......... $14,300 11,700 18,300 Repurchase of common shares.......... Loss on sale of equipment .. Payment of cash dividends Issuance of long-term note payable to borrow cash.... Net income................ Issuance of common shares for cash...... Proceeds from sale of equipment ...... 34,400 45,100 41,200 58,000 Requirement Prepare Primrose Software Inc.'s statement of cash flows using the indirect method to report Operating activities. Include an accompanying schedule of non-cash investing and financing activities How much of the rach ned for investino artivities was nrovided hv onerations