The comparative statements of financial position of Mikos Inc. as of December 31, 2023 and 2024 and its statement of earnings for the year ended December 31, 2024 are presented below: Additional information is as follows: a. Land was sold for cash at its carrying amount. b. Mikos sells its short-term investments within three months of purchasing them. c. Cash dividends were declared and paid in 2024. d. New equipment with a cost of $167,900 was purchased for cash, and old equipment was sold at its carrying amount. e. Long-term notes of $19,500 were paid in cash, and notes of $39,500 were converted to shares. Required: 1. Prepare a statement of cash flows for Mikos Inc. for the year ended December 31, 2024 by using the indirect method. (Negative