Cash Accounts Receivable Inventories Equipment Accumulated depreciation-equipment Land Accounts Payable Dividends Payable Common Stock, $1 par Paid in capital, excess of price over par-Common stock December 31, 2019 $ 126,000 82,000 260,000 30,000 (28,000 510,000 59,000 82,000 22,000 126,000 December 31, 2018 $93,000 115,000 144,000 90,000 (9,000 260,000 19,000 220,000 1,000 22,000 Additional 2019 data: i) 2019 Depreciation Expense was $19,000. ii) Fully depreciated Equipment (zero book value) was disposed of for $22,000 cash, and Land was acquired for $250,000 cash. iii) 2019 Net Income was $320,000. iv) 2019 Cash Dividends paid were $138,000. v) Common Stock was issued for cash. Instructions: Prepare a Full Statement of Cash flows (show Operating, Investing, and Financing activities) using the Indirect Method of presenting Cash Flows from Operating Activities (use format Exhibit 7, text pg. 622)