The comparative balance sheet of Cromme Inc. for December 31, 2016 and 2015, is shown as follows: Additional data obtained from an examination of the accounts in the ledger for 2016 are as follows: The investments were sold for $280,000 cash. Equipment and land were acquired for cash. There were no disposals of equipment during the year. The common stock was issued for cash. There was a $199,540 credit to Retained Earnings for net income. There was a $96,000 debit to Retained Earnings for cash dividends declared. Prepare a statement of cash flows, using the indirect method of presenting cash flows from operating activities