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Atlantic Company has the following calendar-year information: Cash paid for merchandise inventory.... .$230,000 Cash paid for interest on notes payable............. ..5,000 Cash received from sale of land.. .100,000 Cash paid for principal on notes payable.......... .15,000 Cash paid for operating expenses... ..270,000 Cash paid to purchase equipment........ 125,000 Cash received from customers.... ..540,000 Cash received from stock issuance...... ..50,000 Cash borrowed on a long-term note payable........ ..55,000 Cash paid for dividends to shareholders.............. .....60,000 Cash balance at beginning of year.... ..45,000 Cash balance at end of year...... ...85,000 Required: Prepare a COMPLETE statement of cash flows for Atlantic Company using the direct method. Be sure to show cash inflows as positive amounts and cash outflows as negative amounts. (20 points possible)