Prepare Statement of Cash Flow for Cougar Corp. using the following data: Cash at the beginning of the year $500,000 Cash Receipts from Bank (Interest on CD) $3,000 Customers Sales $875,000 Interest $30,000 Dividends $3,500 Cash payments for Dividends $2,000 Raw Materials $3,000 Wages Expense $4,000 Land $10,000 Interest $4,000