The following are various cash flows and other information for Leer Company for 2013:1. Payments of interest, $5,0002. Depreciation expense, $22,7003. Receipt from sale of land, $3,1004. Payments of income taxes, $6,2005. Beginning cash balance, $16,5006. Decrease in receivables, $7,4007. Interest and dividends collected, $6,3008. Payments of dividends, $5,2009. Decrease in accounts payable, $8,60010. Payments to suppliers and employees, $50,30011. Receipt from issuance of common stock, $11,00012. Collections from customers, $61,70013. Payment for purchase of investments, $17,80014. Net income, $73,400Required:Using the direct method for operating cash flows, prepare Leer’s 2013 statement of cash flows.