Cougar Corporation's balance sheet accounts, balances, and information are presented below: Information relating to 2022 activities: - Net income for 2022 was 7780,000 - Cash dividends were declared and paid during 2022 - Equipment was sold in 2022 resulting in a gain of $240,000 0 The equipment's original cost of $600,000 The equipment had been depreciated 14% - During 20022, a long-term investment was sold for $90,000cash o There were no other transactions affecting long-term investments in 2022 - No patents were purchased or sold during the year. - The company acquired land worth $300,000 (included in PP\&E) in exchange for common stock with a value of $300,000 Required: 1. Prepare the Statement of Cash Flows in good form using the INDIRECT method. a Cloarl show and lahel all of vour work