a corporation has provided you with the following information prepare a statement of cash flows

Income Statement For the Year Ended December 31, 2021 Sales Revenue Cost of Goods Sold Gross Profit Depreciation Expense Loss on Sale of Equipment Net Income $60,500 25,500 35,000 20,000 7,000 8,000 Neptune Corporation For the Year Ended December 31 2021 2020 Assets Cash Accounts Receivable Land Equipment Accumulated Depreciation Total Assets $47.000 12,000 18,000 200,500 (83,500) $194,000 $20,000 14,000 0 219,500 (77.500) $176,000 Liabilities and Shareholders Equity Bonds Payable Dividends Payable Common Shares Retained Earnings Total Liabilities and Shareholders' Equity $15,000 2,500 135,000 41.500 $194,000 $22,000 3,500 115,000 35,500 $176,000 Additional Information: During 2021, equipment costing 34,000 was sold for cash. During 2021, $18,000 Common Stock was issued in exchange for land. There was no amortization of bond discount or premium. Required In good form, prepare the Statement of Cash Flows for the year ended December 31, 2021, using the indirect method 2.03