Below are Lebnas Corp.s 2019 income statement and comparative balance sheet at 12/31/2019 and 12/31/2018.

Additional information:

1. On December 31, 2018, Lebnas acquired 25% of Island Co.s common stock for $609,000. On that date, thecarrying value of Islands assets and liabilities, which approximated their fair values, was $2,435,000. Islandreported income of $319,000 for the year ended December 31, 2019. No dividend income was received by Lebnas on Islands common stock during the year 2019.

2. During 2018, Lebnas loaned $797,500 to POI Co., an unrelated company. POI made the first semi-annualprincipal repayment of $72,500, plus interest at 10%, on December 31, 2018. POI is current on the loan as of December 31, 2019.

3. On January 2, 2019, Lebnas sold equipment costing $145,000, with a carrying amount of $44,950 for cash.

4. On December 31, 2019, Lebnas entered into a finance lease for a new factory. The present value of the annual rental payments is $1,232,500, which equals the fair value of the building. Lebnas will make the firstrental payment of $174,000 on 1/2/2020.

Note: The right of use asset is included in Property, Plant and Equipment on the balance sheet.

5. Depreciation expense of $230,550 is included in Cost of Goods Sold.

6. Lebnas declared and paid cash dividends as follows.

	2019		2018
Declared Paid Amount	December 15, 2019 February 28, 2020 $145,000		December 15, 2018 February 28, 2019 $87,000

Required: Prepare a statement of cash flows for Lebnas Corp. for the year ended 12/31/2019, using the indirect method and good form, including footnote disclosures.