Use the following information to prepare a complete statement of cash flows (under the direct method) for the current year ended December 31. Cash, December 31 prior year-end Cash, December 31 current year-end Cash paid to acquire machinery Cash paid for inventory Cash paid for salaries Cash paid for interest Cash received as interest Cash received from sale of land Cash paid for dividends Cash received from issuing stock Cash received from customers $ 18,400 82,100 159,700 254,000 314,000 5,700 11,700 134,000 25.700 85,400 591,700 Note: Any amount to be deducted should be entered with a minus sign as a negative number. Number will display in parentheses. Statement of Cash Flows (Direct Method) For Year Ended December 31 Cash flows from operating activities $ 0 Cash flows from investing activities Cash flows from financing activities Net increase in cash Cash balance at prior year-end Cash balance at current year-end 0 0 19 $ 0 $ 0