The comparative balance sheet of Mavenir Technologies Inc. for December 31, 2010 and 2009, is shown as follows: Dec 31, 2010 Dec 31, 2009 Assets 5 312 880 113920 320 880 Cash Accounts receivable tret inventores vestments Land Eaument Accumulated depreciation equipment $ 292.950 104.480 308.560 20 000 0 276.560 (74 0001 $1,028,560 164 000 352.560 183 2002 $1 181.040 Liabilities and Stockholders' Equity Accounts payable merchandise creditors! Accrued expenses payable operating expenses Dividenas payable Common stock. $10 par Paid.in capital in excess of par-common stock Retained earnings $ 214.240 21.120 12.000 64.000 240.000 629.680 $1.189.040 2 202 480 26,320 9.600 48,000 140.000 602,160 S1 028 560 The following additional information was taken from the records: a. The investments were sold for $140,000 cash. b. Equipment and land were acquired for cash c. There were no disposals of equipment during the year. d. The common stock was issued for cash e There was a $75,520 credit to Retained Earnings for net income 1. There was a $48,000 debit to Retained Earnings for cash dividends declared. Instructions Prepare a statement of cash flows, using the indirect method of presenting cash flows from operating activities