Below are the financial statements of Great Eagle Company Limited for 31 December 2018 and 2017: LIABILITIES AND SHAREHOLDERS' EQUITY AccountspayableAccruedexpensesDividendspayableOrdinaryshares,$10par,authorized,issuedandoutstandingSharepremium-ordinarysharesRetainedearningsTotalliabilitiesandshareholders133,90013,2007,50040,000150,000393,55038,150126,55016,4506,00030,00087,500376,350642,850SHR Additional information for 2018: (i) Long-term investments were sold for $87,500 in cash. (ii) Equipment and land were acquired for cash. (iii) There was no disposal of equipment during the year. (iv) The ordinary shares were issued for cash. (v) There was a $30,000 cash dividend declared. Required: Prepare a statement of cash flows for the year ended 31 December 2018 using indirect method. (20 marks)