Transaction Data for 2018: $ 12.100 Acquisition of land by issuing long-term note payable 5.000 Purchase of treasury stock $ 203,000 Gain on sale of equipment 31.600 Payment of cash dividends 10.400 Issuance of long-term note Stock dividends 18.400 Collection of loan Collection of loan 10,400 Issuance of long-term note 25,000 payable to borrow cash 52,200 Depreciation expense. Purchase of building Net income 58,000 with cash 133.000 Issuance of common stock Retirement of bonds payable for cash 38,100 N by issuing common stock 24,000 Proceeds from sale of 58 UUU Purchase or building Net Income with cash 133,000 Issuance of common stock for cash 38.100 Retirement of bonds payable by issuing common stock Purchase of long-term 24 000 Proceeds from sale of equipment 53,000 investment with cash 44.600 Amortization expense. 5.500 Data Table 2018 2017 Current Accounts: Current assets: Cash and cash equivalents $ 71,600 $ 21,000 Accounts receivable 69.300 64.700 Inventories 9.000 81,000 Prepaid expenses 3.300 2.500 Current liabilities Accounts payable $ 10,400 $ 55,400 Income tax payable 28,600 16.800 Accrued liabilities 15.200 27.100 Stellar Software Corp. has assembled the following data for the years ending December 31, 2018 and 2017 (Click the icon to view the current accounts) (Click the icon to view the transaction data.) Requirement 1. Prepare Stellar's statement of cash flows using the indirect method to report operating activities. Include a schedu of noncash investing and financing activities BB Cash flows from operating activities: Net income 58000 Adjustments to reconcile net income to net cash provided by (used for) operating activities Adjustments to reconcile net income to net cash provided by (used for) operating activities: Depreciation expense Gain on sale of equipment 25000 (5000) NAN EIRO van VII Sale vi Equipment Increase in accounts receivable 4600 Decrease in inventories 72000 Decrease in accounts payable 45000 Increase in income tax payable 11800 Payment of cash dividends Issuance of common stock Proceeds from sale of equipment Issuance of long-term note payab Purchase of building St Gain on sale of equipment Purchase of long-term investment Net income Purchase of treasury stock Payment of cash dividends Account Options for OPERATING ACTIVITIES only Depreciation expense Amortization expense Collection of loan Decrease in accrued liabilities Increase in accounts receivable Increase in income tax payable Decrease in accounts payable Increase in prepaid expenses Decrease in inventories Issuance of common stock ER Stellar Software Corp has assembled the following data for the years ending December 31, 2018 and 2017 Cash flows from investing activities: Net cash provided by (used for) investing activities Cash flows from financing activities: Stellar Software Corp has assembled the following data for the years ending December 31, 2018 and 2017 Net cash provided by (used for) investing activities Cash flows from financing activities: Net cash provided by (used for financing activities RE Stellar Software Corp. has assembled the following data for the years ending December 31, 2018 and 2017 Net cash provided by (used for) financing activities Net increase (decrease) in cash Noncash investing and financing activities