The comparative balance sheet of XYZ Corporation for the most recent two years is as follows: 12/31/Y2 12/31/Y1 Assets Cash $183,000 $ 14,000 Accounts receivable 55,000 49,000 Inventories 117,000 99,000 Land 250,000 330,000 Equipment 205,000 175,000 Accumulated depreciation-equipment (68,000) (42,000) Total assets $742,000 $625,000 Liabilities and Stockholders' Equity Accounts payable $ 51,000 $ 37,000 Dividends payable 5,000 Common stock, $1 par 125,000 80,000 Paid-in capital: Excess over par-common stock 85,000 70,000 Retained earnings 476,000 438,000 Total liabilities and stockholders equity $742,000 $625,000 The following information is taken from company records: Land was sold for $120,000. Equipment was acquired for cash. There were no disposals of equipment during the year. The common stock was issued for cash. There was a $62,000 credit to retained earnings for net income. There was a $24,000 debit to retained earnings for cash dividends declared. Prepare a statement of cash flows using the indirect method in the worksheet provided and submit as an attachment. S