Part V-Statement of Cash Flows (10 points) Using the following calendar-year information, determine where each item would be included on the Statement of Cash Flows and the ending balance of the company's cash account at the end of the year. Transaction Description Amount Statement of Cash Flows Section Cash paid to purchase machinery 124,000 Cash paid for merchandise inventory 220,000 Cash paid for operating expenses 280,000 Cash paid for interest 4,000 Cash received for interest 10,000 Cash proceeds from sale of land 100,000 Cash borrowed on a short-term note 25,000 Cash dividends paid 24,000 Cash received from stock issuance 57,000 Cash collections from customers 522,000 Cash balance at year-end (beginning balance is $15,000):