Puonantad halnin ara tho finanrial statements of Sandhill Company. Additional data: 1. Depreciation expense was $31,500. 2. Dividends declared and paid were $36,000. 3. During the year equipment was sold for $15,300 cash. This equipment cost $32,400 originally and had accumulated depreciation of $17.100 at the time of sale. Further analysis reveals the following. 1. Accounts payable pertain to merchandise suppliers. 2. All operating expenses except for depreciation were paid in cash. 3. All depreciation expense is in the selling expense catcgory. 4. All sales and purchases are on account. Prepare a statement of cash flows for Sandhill Company using the direct method. (Show amounts in the investing and financing sections that decrease cash flow with elther a - sign e 8.15,000 or in parenthesis e 8 . (15,000).)