Bella Incorporation had the following had the following statement of financial position at 1st January. 2015 (amounts in thousands). During 2015, the following occurred: 1. Net income for 2015 was 35,000, including 12,000 in depreciation expense. 2. The company sold its investment portfolio at a loss of =5,000. 3. A tract of land was purchased for 38,000 4. An additional 30,000 in ordinary shares were issued. 5. Dividends totaling 10,000 were declared and paid to shareholders. 6. At December 31, 2015, Cash was 70,200, Accounts Receivable was =42,000, and Accounts Payable was 40,000. Instruction: Prepare a statement of cash flows for 2015 for Bella company. Calculations must be justified