intermediate accounting

Following is the balance sheet of Marathon Company as at September 30, 2021: Marathon Company Balance Sheet September 30 2021 2020 Assets Cash $ 72,661 $ 68.224 Accounts receivable 101.778 99,881 Inventory 127.600 126,300 Land 156.630 179,530 816,045 816,045 (236,653) (195,851) Building Accumulated depreciation, building Automotive equipment Accumulated depreciation, automotive equipment Total assets 489,627 489,627 (122407) (88.133 $ 1.405.281 $ 1.495.623 Liabilities and Shareholders' Equity Unearned revenue $ 175,322 S 197,226 696,903 Long-term bonds payable Common shares 696,903 236.700 236,700 Retained earnings 296.356 364.794 S 1,405.281 $_1.495,623 Total liabilities and shareholders' equity Additional data: a. Net income for the year was $32,562. b. Cash dividends were paid in the amount of $101.000. c. Land was sold for $18.601. Required: Prepare a statement of cash flows for Marathon Company for the year ended September 30. 2021. Use the indirect method and assume that Marathon Company follows ASPE