Cash and cash equivalents, Dec. 31 prior year-end Cash and cash equivalents, Dec. 31 current year-end Cash received as interest Cash paid for salaries Bonds payable retired by Issuing common stock (no gain or loss on retirement) Cash paid to retire long-term notes payable Cash received from sale of equipment Cash received in exchange for six-month note payable Land purchased by issuing long-term note payable Cash paid for store equipment Cash dividends paid Cash paid for other expenses Cash received from customer's Cash paid for inventory $36,68 181,232 3,6ee 104,400 180,000 180,000 88,200 36,000 104,400 34,200 21,600 57,600 698,400 363,168 Use the above information about Ferron Company to prepare a complete statement of cash flows (direct method for the current year ended December 31. (Amounts to be deducted should be indicated with a minus sign.) FERRON COMPANY Statement of Cash Flows For Year Ended December 31 Cash flows from operating activities Cash flows from investing activities Cash flows from financing activities Net increase (decrease) in cash and cash equivalents Cash and cash equivalents at beginning of year Cash and cash equivalents at end of year Noncash investing and financing activities