The comparatlve balance sheets for 202 and 201 and the Income statement for 202 are glven below for Bowers Corporalon. Additional Information from Bowers' accounting records is also provided. Aclditional information from the accounting records: a. Land that originally cost $22,000 was sold for $16,000. b. The common stock of Hawkeye Company was purchased for $32,000 as a short-term Irvestment not classlfied as a cash equlvalent. c. New equipment was purchased for $160,000 cash. d. A $32,000 note was pald at maturity on January 1 . e. On January 1,202, bonds were sold at thelr $64,000 face value. f. Common stock ( $55,000 par) was sold for $80,000. g. Net income was $100,000 and cash dividends of $60,000 were paid to shareholders. h. All inventory purchases are on credit and all debits to accounts payable reflect cash payments for inventory. Required: Prepare the statement of cash flows for Bowers Corporation for the year ended December 31 , 202 Present cash flows from operating actlvitles using the direct method. (Amounts to be deducted should be indicated with a minus sign. Enter your answers in thousands (L.e., 10.000 should be entered as 10).)