The comparative balance sheet of Merrick Equipment Co. for December 31, 20Y9 and 20Y8, is as follows: Dec. 31, 20Y9 Dec. 31, 20Y8 Assets Cash $241,730 $224,090 Accounts receivable (net) 87,570 80,480 Inventories 247,210 238,290 Investments 0 92,320 Land 126,790 0 Equipment 272,740 210,670 Accumulated depreciationequipment (63,850) (56,810) Total assets $912,190 $789,040 Liabilities and Stockholders' Equity Accounts payable (merchandise creditors) $165,110 $155,440 Accrued expenses payable (operating expenses) 16,420 20,520 Dividends payable 9,120 7,100 Common stock, $10 par 49,260 38,660 Paid-in capital in excess of parcommon stock 185,170 107,310 Retained earnings 487,110 460,010 Total liabilities and stockholders equity $912,190 $789,040 Additional data obtained from an examination of the accounts in the ledger for 20Y9 are as follows: Equipment and land were acquired for cash. There were no disposals of equipment during the year. The investments were sold for $108,010 cash. The common stock was issued for cash. There was a $64,180 credit to Retained Earnings for net income. There was a $37,080 debit to Retained Earnings for cash dividends declared. Required: Prepare a statement of cash flows, using the indirect method of presenting cash flows from operating activities. Use the minus sign to indicate cash outflows, cash payments, decreases in cash, or any negative adjustments.