Problem 3. (Cash Flow Statement) The following are summary cash transactions for GHI Corporations for Y/E 12/31/18. Cash receipts from: $600,000 Customers Interest on notes receivable $10,000 Collections of notes receivable $50,000 Sales of land Issuance of common stock $200,000 $30,000 Cash paid for: Interest on notes payable Purchase of equipment Operating expenses Dividends to shareholders $20,000 $110,000 $42,000 32,000 Cash balance at beginning of year was $12,000. a. Prepare a cash flow statement under U.S. GAAP for GHI Corp. for YE 12/31/18. b. Prepare a cash flow statement under IFRS for Ghi Corp for YE 12/31/18