The following changes took place last year in Pavolik Company's balance sheet accounts:

Long$-$term investments costing $$32$ were sold for $$68$ and land costing $$67$ was sold for $$35.$ In addition, the company paid

cash dividends. Besides the sale of land, no other sales or retirements of plant and equipment took place during the year. $P$

not retire any bonds or issue common stock.

The company's income statement for the year follows:

The company's beginning cash balance was $$150$ and its ending balance was $$119.$

Required:

Use the indirect method to determine the net cash provided by operating activities.

Prepare a statement of cash flows.