The following are the financial statements of Nosker Company. 1. Dividends declared and paid were $27,300. 2. During the year, tquipment was sold for $9,700 cash. This equipment cost $17,700 originally and had a book value of $9.700 at the time of sale. 3. Ali depreciation eqerse. $14,500, b in the operating expenses. 4. Alsales and purchases are on account. Further analysis reveals the following. 1. Accounts payable pertain to merchandise suppliers. 2. Al operating expenses ecept for depreciation were paid in cash. Prepare a statement of cash flows for Nosker Company using the direct method, (Show amounts that decrease cash flow with elther a - slanes. - 15,000 or in parenthesls eg. (15,000) \begin{tabular}{|l|r|} \hline Forlnterest & 3500 \\ \hline NetCash Provided by Operating Activiles v & 184860 \\ \hline \end{tabular}