A comparative balance sheet for Rocker Company appears below:

ROCKER COMPANY Comparative Balance Sheet
			Dec. 31, 2018			Dec. 31, 2017
Assets
Cash		$ 33,000		$10,000
Accounts receivable		18,000		14,000
Inventory		25,000		18,000
Prepaid expenses		6,000		9,000
Long-term investments		-0-		18,000
Equipment		60,000		32,000
Accumulated depreciationequipment		(20,000)			(14,000)
	Total assets	$122,000		$87,000
Liabilities and Stockholders' Equity
Accounts payable		$ 17,000		$ 7,000
Bonds payable		37,000		47,000
Common stock		40,000		23,000
Retained earnings		28,000		10,000
	Total liabilities and stockholders' equity	$122,000		$87,000

Additional information:

1.	Net income for the year ending December 31, 2018 was $33,000.
2.	Cash dividends of $15,000 were declared and paid during the year.
3.	Long-term investments that had a cost of $18,000 were sold for $14,000.
4.	Sales for 2018 were $120,000.

Instructions

Prepare a statement of cash flows for the year ended December 31, 2018, using the indirect method.

	ROCKER COMPANY
	Statement of Cash Flows
	For the Year Ended December 31, 2018
1	Cash Flow from Operating Activities
2		Net Income					33,000
3	Depriecation Expense				6,000			3
4	Accounts Recievable				-4,000			4
5	Inventory				-7,000			5
6	Prepaid Expenses				-3,000			6
7	Loss PPE							7
8	Accounts Payable				10,000			8
9	Acru							9
10								10
11								11
12	Cash Flow from Investing Activities							12
13	Investment							13
14	Equipment purchase							14
15	Equipment Sold							15
16								16
17								17
18	Cash Flow from Financing Activities							18
19	Bonds Payable							19
20	Common Stock							20
21	Dividens							21
22								22
23								23
24								24
25								25
26								26
27								27
28								28
26								26
27								27
28								28

I found my question and answers. sorry for the inconvience

Rocker CompanyCash Flow StatementFor the Year ended Dec 31, 2012Amount($)Cash Flow from Operating activities:Net Income33000Add: Loss on sale of Long term Investment4000Add: Depreciation on Equipment6000Adjustment of Working Capital:Increase in Accounts Receivable -4,000Increase in Inventory-7,000Decrease in Prepaid Expense3,000Cash Flow from Opearating ActivitiesA45,000Cash Flow from Investing Activities:Sale of Long term Investment 14,000Purchase of Equipment-28,000Cash Flow from Investing ActivitiesB-14,000Cash Flow from Financing Activities:Redemption of Bonds -10,000Issue of Common Stock17000Cash Dividend-15,000Cash flow from Financing ActivitiesC-8,000Net Cash flow for the yearD=A+B+C23,000Opening CashE10,000Closing CashF=D+E33,000