Exercise 12-21B (Algo) Direct: Preparing statement of cash flows and supporting note LO P5 Cash and cash equivalents, December 31 prior year-end $ 47,000 Cash and cash equivalents, December 31 current year-end 132,164 Cash received as interest 4,700 Cash paid for salaries 136,300 Bonds payable retired by issuing common stock (no gain or loss on retirement) 160,000 Cash paid to retire long-term notes payable 235,000 Cash received from sale of equipment 115,150 Land purchased by issuing long-term notes payab