Prepare a statement of cash flows in good form for Beagle, Inc. for the current year from the following: Cash balance on Jan. 1 $2,500 Bad Debt Expense 600 Cash dividends paid 4,500 Cash Revenue 52,000 Depreciation Expense 2,950 Issue of common stock 20,000 Operating Expenses (all cash) 28,000 Purchase of land for cash 50,000 Repayment of bank loans 16,500 Sale of building (book value $100,000) 110,000