Below is the related information: Net income	$200,000
Increase in unearned revenue	12,000
Proceeds from issuance of common stock	103,000
Increase in prepaid expense	27,000
Sale of building at a $15,000 gain, cash proceed:	80,000
Increase in accounts payable	15,000
Purchase of equipment	100,000
Payment of cash dividends	24,000
Depreciation expense	55,000
Decrease in accounts receivable	23,000
Payment of long-term bonds	75,000
Increase in short-term notes payable	8,000
Sale of land at a $5,000 loss, cash proceed:	40,000
Purchase of delivery van	33,000
Cash at beginning of year	205,000

Prepare the statement of cash flow.