Certification programs are offered by all the following except A. community college
B. liberal arts colleges
C. online educators
D. vocational schools

Virtual gaming systems balance sheets december 31 2018 2017 assets current assets: cash $ 409,500 $ 343,800 accounts receivable 64,000 80,000 inventory 160,000 145,000 prepaid rent 4,600 7,200 long-term assets: investments 205,000 110,000 land 215,000 270,000 equipment 250,000 220,000 accumulated depreciation (143,000) (110,000) total assets $ 1,165,100 $ 1,066,000 liabilities and stockholders' equity current liabilities: accounts payable $ 35,000 $ 98,000 interest payable 5,100 4,000 income tax payable 25,000 29,000 long-term liabilities: notes payable 265,000 235,000 stockholders' equity: common stock 460,000 400,000 retained earnings 375,000 300,000 total liabilities and stockholders’ equity $ 1,165,100 $ 1,066,000 additional information for 2018: 1. purchase additional investment in stocks for $95,000. 2. sell land costing $55,000 for $62,000, resulting in a $7,000 gain on sale of land. 3. purchase $30,000 in equipment by issuing a $30,000 long-term note payable to the seller. no cash is exchanged in the transaction. 4. declare and pay a cash dividend of $120,000. 5. issue common stock for $60,000. required: prepare the statement of cash flows using the indirect method. disclose any noncash transactions in an accompanying note. (list cash outflows and any decrease in cash as negative amounts.)