The income statement, balance sheets, and additional information for Virtual Gaming Systems are provided. Additional Information for 2024: 1. Purchased additional investment in stocks for $91,000. 2. Sold land for $58,000. The land originally was purchased for $53,000, resulting in a $5,000 gain being recorded at the time of the sale. 3. Purchased $26,000 in equipment by issuing a $26,000 long-term note payable to the seller. No cash was exchanged in the transaction. 4. Declared and paid a cash dividend of $116,000. 5. Issued common stock for $56,000. Required: Prepare the statement 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 sign.)