The following acdiwonal data were provlded 1. Dividends for the year 2025 were $182.000. 2. During the year, vquipment was sold for $240,000. This equipment cont $352,000 originaly and had a book value of $288,000 at the time or saie. The loss on the sale was incorrectly charged to cost of goot aold 3. All depreciation expenee is recorded as a selling expense 4. The cornpany exchanged 40,000 sharos of its common atock for land valued at $400,000. The value of the slock of that lime was unknown, as thls is a privately-held company. ABC Corporation recently hired your CPA firm to help them with the audit of their year-end financla: statements. Your manager has assigned you the task of putting together the statement of cash flows. Because the manager wants to teach the client about the statement, you are tasked with creating both a direct method AND an indirect method. The client provides you with the foliowing information. Create a complete Statement of Cash Flows using the direct method. Create a complete Statement of Cash Flows using the Indirect Method. Both should be in a perfect format and include everything required