The following cash transactions occurred during the period. Fill in the statement of cash flows on the left following US GAAP. Use the direct method for calculating cash flow from Operating Activities.

ACCORDING TO US GAAP Company A statement of Cash Flows as of December 31, 2013 INTEREST RECEIVED IN CASH $18,000 OPERATING ACTIVITIES DISTRIBUTION OF CASH DIVIDEND DECLARED LAST YEAR $25,000 SOURCES: PAYMENT OF WAGES TO $35,000 TOTAL SOURCES 50 USES:) PURCHASE OF A PIECE OF $120,000 EQUIPMENT FOR CASH TOTAL (USES:) (5120,000) TOTAL OPERATING ACTIVITIES S120,000) INVESTING ACTIVITIES SOURCES: TOTAL SOURCES 50 USES:) TOTAL (USES: 50 TOTAL INVESTING ACTIVITIES 50 FINANCING ACTIVITIES SOURCES: TOTAL SOURCES 50 USES:) TOTAL (USES: 50