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Q2 From following calendar year information prepare Abrar Company's statement of cash flows as per the direct method: (2 Marks) Cash paid to purchase machinery Cash paid for merchandise inventory Cash paid for operating expenses Cash paid for interest Cash received for interest Cash proceeds from sale of land Cash balance at beginning of year Cash balance at end of year Cash borrowed on a short-term note Cash dividends paid Cash received from stock issuance Cash collections from customers 124,000 220,000 280,000 4,000 10,000 100,000 15,000 77,000 25,000 24,000 57,000 522,000