Problem 131A Format of a Statement of Cash Flows (L0132,L0133,L013 The accounting staff of Lambert Company has assembled the following information for the year ended December 31, 2015 Cash sales Credit sales Collections on accounts receivable Cash transferred from the money market fund to the general bank account Interest and dividends received Purchases (all on account) Payments on accounts payable to merchandise suppliers Cash payments for operating expenses Interest paid Income taxes paid Loans made to borrowers Collections on loans (excluding receipts of interest) Cash paid to acquire plant assets Book value of plant assets sold Loss on sales of plant assets Proceeds from issuing bonds payable Dividends paid Cash and cash equivalents, Jan. 1 $ 807,000 2,500,000 2,205,000 250,000 100,000 1,800,000 1,510,000 1,045,000 180,000 95,000 500,000 260,000 3,100,000 661,300 81,500 2,500,000 120,000 489,000 Instructions a. Prepare a statement of cash flows. Use the direct method of reporting cash flows from operat activities (List any deduction in cash and cash outflows as negative amounts.)