Ethan Corporation accountants have assembled the following data for the year ended June 30,2021 : (Click the icon to view the data.) Prepare Ethan Corporation's statement of cash flows for the year ended June 30, 2021. The company uses the indirect method for operating activities. Begin by completing the cash flows from operating activities. Then complete the remaining sections of the cash flow statement. (Use parentheses or a minus sign for numbers to be subtracted and for a net decrease in cash.) \begin{tabular}{lrrr} \hline Net income & $? & Cost of goods sold & 100,000 \\ Payment of dividends & 5,500 & Other operating expenses & 38,000 \\ Proceeds from the issuance of common stock & 28,000 & Purchase of equipment with cash & 41,000 \\ Sales revenue & 222,000 & Increase in current liabilities & 13,000 \\ Decrease in current assets other than cash & 30,000 Payment of note payable & 33,000 \\ Purchase of treasury stock & 4,000 Proceeds from sale of land & 30,000 \\ & & Depreciation expense & 13,000 \\ \hline \end{tabular}