The accounting records for Eno Emerald, Inc., for the year ended September 30,2018 , contain the following information: (Click the icon to view the information.) Requirement 1. Prepare Eno Emerald, Inc.'s statement of cash flows for the year ended September 30,2018 . Use the direct method for cash flows from operating activities. More info a. Purchase of fixed assets for cash, $55,400 b. Proceeds from issuance of common stock, $27,000 c. Payment of dividends, $50,400 d. Collection of interest, $6,500 e. Payment of salaries, $88,000 f. Proceeds from sale of fixed assets, $20,000 g. Collections from customers, $620,000 h. Cash receipt of dividend revenue, $4,300 i. Payments to suppliers, $374,300 j. Depreciation expense, $58,000 k. Proceeds from issuance of long-term notes, $48,100 I. Payments of long-term notes payable, $48,000 m. Interest expense and payments, $15,000 n. Income tax expense and payments, $37,900 o. Cash balances: September 30, 2017, \$39,500; September 30, 2018, $96,400