Statement of Financial Position Data Paid cash dividend Established restricted construction cash fund (a long-term investment) to build a new building Increased inventory of merchandise Borrowed on a long-term note Acquired five acres of land for a future site for the company; paid in full by issuing 3,850 shares of Rangler common shares, when the quoted market price per share was $15 Increase in prepaid expenses Decrease in accounts receivable Payment of bonds payable in full at book value Increase in accounts payable Cash from disposal of old operational assets (sold at book value) Decrease in rent receivable Statement of Comprehensive Income Sales revenue Rent revenue Cost of goods sold Depreciation expense Remaining expenses Net earnings and comprehensive income $417,000 18,500 (207,000) (28,500) (105,500) $94,500 $ 27,000 68,500 22,500 33,500 57,750 4,700 8,700 105,500 8,400 13,700 5,400 Help Save & Required: Prepare the SCF using the indirect method for operating activities. Group all changes in non-cash working capital in operations as one amount. Separate disclosure of cash paid for interest and income tax and investment income is not required. Assume a beginning cash balance of $70.500. (Enter your answers in thousands of dollars. Deductible amounts and Cash outflows should be indicated with