The income statement, balance sheets, and additional information for Video Phones, Incorporated, are provided. Additional Information for 2024: 1. Purchased investment in bonds for $104,000. 2. Sold land for $21,100. The land originally was purchased for $29,000, resulting in a $7,900 loss being recorded at the time of the sole: 3. Purchased $59,000 in equipment by issuing a $59,000 long-term note payable to the sellec. No cash was exchanged in the transaction. 1. Purchased investment in bonds for $104,000. 2. Sold land for $21,100. The land originally was purchased for $29,000, resulting in a $7,900 loss being recorded at the time of tr sale. 3. Purchased $59,000 in equipment by issuing a $59,000 long-term note payable to the seller. No cash was exchanged in the transaction. 4. Declared and paid a cash dividend of $24,500. Required: Prepare the sfatement of cash flows using the indirect method. Disclose any noncash transactions in an accompanying note. (Amounts to be deducted, cash outflows, and any decrease in cash should be indicated with a minus sian.)