Cash and cash equivalents, Dec. 31 prior year-end Cash and cash equivalents, Dec. 31 current year-end Cash received as interest Cash paid for salaries Bonds payable retired by issuing common stock (no gain or loss on retirement) Cash paid to retire long-term notes payable Cash received from sale of equipment Cash received in exchange for six-month note payable Land purchased by issuing long-term note payable Cash paid for store equipment Cash dividends paid Cash paid for other expenses Cash received from customers Cash paid for inventory $ 16,000 44,992 1,600 46,400 11e, eee 89, eee 39,200 16,000 63,800 15,200 9,600 25,600 310,400 161,488 Use the above information about Ferron Company to prepare a complete statement of cash flows (direct method for the current year ended December 31. (Amounts to be deducted should be indicated with a minus sign.) FERRON COMPANY Statement of Cash Flows For Year Ended December 31 Cash flows from operating activities S 0 Cash flows from investing activities Cash flows from investing activities ed Cash flows from financing activities 0 k 0 ces Net increase (decrease) in cash and cash equivalents Cash and cash equivalents at beginning of year Cash and cash equivalents at end of year $ 0 $ 0 Noncash investing and financing activities