The following information involves the cash flow activities of Luna Co. for 2019: Net Income 5 183,000 Payment of dividends S 20,000 1,000 shares of stock issued at $20 par S 20,000 Amortization Expense S 5,000 Plant assets acquired at a cost S 90,000 Accounts receivable increase S 9,000 Accounts payable increase S 10,000 Salaries Payable increase S 8,700 Beginning Cash Balance S 18,000 Plant Assets sold for cash 20,000 Depreciation Expense S 20,000 Required: Prepare the Statement of Cash Flows for Luna Co