Marks Consulting experienced the following transactions for 2018, its first year of operations, and 2019. Assume that all transactions involve the receipt or payment of cash. Transactions for 2018 Acquired $75,000 by issuing common stock. Received $125,000 cash for providing services to customers. Borrowed $20,000 cash from creditors. Paid expenses amounting to $55,000. Purchased land for $30,000 cash. Transactions for 2019 Beginning account balances for 2019 are: Cash $ 135,000 Land 30,000 Notes payable 20,000 Common stock 75,000 Retained earnings 70,000 Acquired an additional $25,000 from the issue of common stock. Received $135,000 for providing services. Paid $15,000 to creditors to reduce loan. Paid expenses amounting to $70,000. Paid a $12,500 dividend to the stockholders. Determined that the market value of the land is $40,000. b-4. Prepare a statement of cash flows for each year accounting period