Cash receipt from sale of land $ 34,000 The following data for the year ended September 30, 2018 has been presented by Bell Company: Net income Depreciation expense $ 20,000 Purchase of equipment $ 55,000 $ 39,000 Payment of dividends $ 6,100 Decrease in current liabilities $ 19,000 Cash receipt from issuance of common stock $30,000 Increase in current assets other than cash $14,000 Prepare the statement of cash flows for the year ended September 30, 2014 for Bell Company using the indirect method.