The following summary transactions occurred for Shepa, Incorporated, for the year ended Docember 31, 2024: The balance of cash at the beginning of 2024 was $220,000. Required: Prepare a statement of cash flows for the year for Shepa Incorporated (Hint. For operating. investing, and financing activities, list the inflows and subtract the outflows to calculate net cash flows for each type of activity.) Note: Amounts to be deducted should be indicated with a minus sign. Income and property taxes Interest on investment Interest on notes payable Issuance of equity Issuance of notes payable Nat channo in rach For the year ended December 31, 2024 Beginning cash Collection of note receivable Dividends to stockholders Ending cash Income and property taxes Net change in cash Operating expenses Purchase of equipment Purchase of inventory Purchase of property Purchase of supplies Repurchase of stock Salaries to employees Sale of investments Sale of long-term asset Caloc to ructamore