The comparative balance sheet of Merrick Equipment Co. 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: a. Equipment and land were acquired for cash. b. There were no disposals of equipment during the year. c. The investments were sold for $91, 800 cash. d. The common stock was issued for cash. e. There was a $141, 680 credit to Retained Earnings for net income. f. There was a $102.000 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