The statement of cash flows for the year ended December 31, 2018, for Bronco Metals is presented below. Statement of Cash Flows the Year Ended Cash flows from operating activities: Collections from customers Interest on note receivable Dividends received from investments Purchase of inventory Payment of operating expenses Payment of interest on note payable 383,088 4,600 3,880 (192,000) (65,000) (8,600) Net cash flows from operating activities Cash flows from investing activities: s 125,080 Collection of note receivable Purchase of equipment 130,000 (214,000) Net cash flows from investing activities Cash flows from financing activities: (84,000) Proceeds from issuance of common stock Dividends paid 260,000 214,000 . 255,000 Net cash flows from financing activities Net increase in cesh Cash and cash equivalents, Januery 1 Cash and cash equivalents, December 31 5 283,00e Required: Prepare the statement of cash flows assuming that Bronco prepares its financial statements according to Intemational Financial Reporting Standards. Where IFRS allows fiexibility, use the classification used most often in IFRS financial statements (Amounts deducted should be indiceted with a minus sign.) BRONCO METALS of Cash F