Cash Flow Problem The follo 1. Buildings with a cost of $100,000 and Land with a cost of $25,000 was sold for $90,000. The book value of the building was $85,000. 2. Dividends of $46,000 were declared in 2014. These dividends have not been paid. 3. 50% of the bonds outstanding at the end of 2013 were retired on 1/1/14 for $115,000. The carrying value of the retired bonds was $130,000. 4. Common stock was issued for $224,000. Required: Prepare an indirect statement of cash flows