Lander Inc. had the following balance sheet at December 31, 2014: During 2015, the following events occurred: Lander liquidated its available-for-sale investment portfolio at a loss of $6, 500. A tract of land was purchased for $31,000 cash. An additional $20,000 in common stock was issued at par. Dividends totaling $5,000 were declared and paid to stockholders. Net income for 2015 was $29,000, including $7,000 in depreciation expense. A second tract of land was purchased through the issuance of $25,000 in additional bonds. At December 31, 2015, cash was $72, 650, accounts receivable was $35, 250, and accounts payable was $32, 500. In an Excel spreadsheet: Prepare a statement of cash flows for the year 2015 for Lander. Prepare the balance sheet as it would appear as of December 31, 2015