Problem 12-21B Using financial statements to prepare a statement of cash flows- Direct 2,3,4 Direct method The following financial statements were drawn from the records of Norto Materiak, Inc: 668 Diacter 12 Additional Infermation 1. Sold cquipment costing $72,000 with aceumulated depreciation of $56,000 for $15,200 cash. 2. Paid a 57,200 cach dividend to cwners Required Analyee the datu and pecpare a statement of eash flows vsing the direct method