The accounting staff of Wyoming Outfitters, Inc. has assembled the following information for the current year ended December 31. Cash and cash equivalents, Jan. 1 $ 35,800 Book Cash and cash equivalents, Dec. 31 231,700 Print ferences Proceeds from short-term borrowing Loans made to borrowers: Cash paid to acquire plant assets. 22,000 10,000 3,600 Collections on loans (excluding interest) 4,000 Interest and dividends received 29,500 Cash received from customers 925,000 Proceeds from sales of plant assets: 9,000 Dividends paid: 51,000 620,000 Cash paid to suppliers and employees Interest paid Income taxes paid 19,000 66,000 Using this information, prepare a statement of cash flows under direct method. (List any deduction in cash and cash outflows as negative amounts.) WYOMING OUTFITTERS, INC. Statement of Cash Flows For the Year Ended December 31, Current Year