create a statement of cashflows for the year ended december 31, year 2

Additional Data 1. During Year 2 , the company sold equipment for $18,198; it had originally cost $31,700. Accumulated depreciation on this equipment was $14,152 at the time of the sale. Also, the company purchased equipment for $7.050 cash. 2. The company sold land that had cost $3,700. This land was sold for $3,600, resulting in the recognition of a $100 loss, Also, common stock was issued in exchange for title to land that was valued at $14,000 of the time of exchange 3. Paid dividends of $7,657. Required Prepare a statement of cash flows using the indirect method Note: Amounts to be deducted and cash outflows should be indicated by a minus sign