PROBLEM 12 (12 points) Prepare in due form the Statement of Cash Flow for a firm using the template provided on the following page for the year ending December 31 st, 2018 given its latest income statement and its two latest balance sheets along with additional information provided below: Year-end Balance Sheets Additional Information: The firm sold land with an original cost of $10,000, for $14,800 cash. A new parcel of land was purchased for $20,000, in exchange for a note payable. Plant assets were purchased for $40,000 cash. The firm declared and paid a $440 (total) cash dividend to shareholders. Propensity issued common stock in exchange for $45,000 cash