Transaction Data for 2021: $ 14,000 32,000 12,200 34,700 67,000 Acquisition of land by issuing long-term note payable Stock dividends Collection of loan Depreciation expense Purchase of building with cash Retirement of bonds payable by issuing common stock Purchase of long-term investment with cash Purchase of treasury stock $ 201,000 Loss on sale of equipment 43,000 Payment of cash dividends 10,600 Issuance of long-term note 22,000 payable to borrow cash Net income 98,000 Issuance of common stock for cash 64,000 Proceeds from sale of equipment 45,400 Amortization expense 36,900 12,300 4,600 December 31, 2021 2020 Current Accounts: Current assets: Cash and cash equivalents $ 111,100 $ 23,000 Accounts receivable 22,000 89,000 64,600 83,000 Inventories Prepaid expenses 3,300 2,400 Current liabilities: $ 57,900 $ 55,500 Accounts payable Income tax payable 29,100 17,100 Accrued liabilities 15,200 27,700 Galvin Software Corp has assembled the following data for the years ending December 31, 2021 and 2020 Click the icon to view the current accounts.) (Click the icon to view the transaction data) Requirement 1. Prepare Galvin's statement of cash fiows using the indirect method to report operating activities, include a schedule of noncash investing and financing activities