The Following Selected Data for Ryder Corporation for the Year

The following selected data for Ryder Corporation for the year ended December 31,2014,are available to you for preparing the cash flow statement:
$\begin{array}{llll}\text { Cost of goods sold } & \$ 56,500 & \text { Sales revenue } & \$ 97,300 \\\text { Amortization expense } & 14,100 & \text { Interest revenue } & 4,100 \\\text { Income tax expense } & 2,300 & \text { Dividend revenue } & 3,600 \\\text { Other operating expenses } & 17,700 & \text { Salary expense } & 24,000 \\\text { Loss on sale of investments } & 1,400 & \text { Interest expense } & 5,900\end{array}$ Gain on sale of property,
plant, and equipment $\quad$$\quad$ 7,200 The cash account began the year with a balance of $15,000 and ended the year with a balance of $195,800.
$\begin{array}{ll}\text { Accounts receivable decreased } & \$ 13,600 \\\text { Inventory increased } & 6,800 \\\text { Prepaid expenses decreased } & 2,700 \\\text { Accounts payable increased* } & 21,400 \\\text { Salary payable increased } & 1,500 \\\text { Accrued liabilities decreased } & 4,300 \\\text { Income tax payable increased } & 800 \\\text { Acquisition of property, plant, and equipment } & 46,000 \\\text { Issuance of common shares } & 125,000 \\\text { Cash received from sale of investments } & 35,000 \\\text { Collection of loan principal } & 22,600 \\\text { Payment of dividends } & 15,000 \\\text { Purchased equipment by signing a note payable } & 20,000 \\\text { Cash received from sale of Property, plant and equipment } & 31,700\end{array}$ * Accounts payable all relate to inventory purchases
Prepare the cash flow statement for Ryder Corporation for the year ended December 31,2014,using the direct method,and include a schedule of noncash investing and financing activities if necessary.