The comparative balance sheet of Navaria Inc. for December 31, 20Yr and 20Y2, is as follows: The income statement for the year ended December 31,20Y3, is as follows: Additional data obtained from an examuination of the accounts in the ledger for 20Y3 are as follows: a. The investments were sold for $86,560 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 $30,000 debit to Retained Earnings for cash dividends declared. Required: Prepare a statement of cash flows, using the direct 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