Calloway Company reported the following balance sheet data for 2018 and 2017:

	2018	2017
Cash	$77,375	$22,955
Available-for-sale debt securities
(not cash equivalents)	15,500	85,000
Accounts receivable	80,000	68,250
Inventory	165,000	145,000
Prepaid insurance	1,500	2,000
Land, buildings, and equipment	1,250,000	1,125,000
Accumulated depreciation	(610,000)	(572,000)
Total assets	$979,375	$876,205
Accounts payable	$76,340	$148,670
Salaries payable	20,000	24,500
Notes payable (current)	25,000	75,000
Bonds payable	200,000	0
Common stock	300,000	300,000
Retained earnings	358,035	328,035
Total liabilities and shareholders' equity	$979,375	$876,205

Additional information for 2018:

(1.) Sold available-for-sale debt securities costing $69,500 for $74,000.

(2.) Equipment costing $20,000 with a book value of $5,000 was sold for $6,000.

(3.) Issued 6% bonds payable at face value, $200,000.

(4.) Purchased new equipment for $145,000 cash.

(5.) Paid cash dividends of $20,000. This was the only change to Retained Earnings other than Net Income.

Required:

Prepare a full statement of cash flows for 2018 in good form using the indirect method.

Also, for additional question:

1. costing 69,500 and sold for 7400, which account does it affect?

2. what is the relationship between "costing" "book value" "was sold for"

3. what is face value and which account it is

4. the teacher did not give me the net income, where can i find it