Dangles Corporation accountants have assembled the following data for the year ended December 31, 2017:

	Dec 31, 2017	Dec 31. 2016
Current Assets:	$	$
Cash & Cash Equivalents	26,000	105,600
Accounts Receivable	69,300	64,200
Inventory	83,000	85,000
Current Liabilities:
Accounts Payable	56,000	57,800
Income Tax Payable	16,700	15,000

The following transactions were also made available by the company for 2017:

Issuance of common stock for cash	$ 72,000
Depreciation expense	40,000
Purchase of equipment	105,000
Acquisition of land by issuing long-term note payable	118,000
Proceeds from sale of building	150,500
Payment of note payable	60,900
Payment of cash dividends	65,000
Gain on sale of building	21,000
Issuance of Note Payable to borrow cash	25,000
Net Loss	95,000

Requirement:

Using the indirect method, prepare a schedule for the operating activities section of statement of cash flow for December 2017.

Using the indirect method, prepare a schedule for the investing activities section of the statement of cash flows for December 2017.

Using the indirect method, prepare a schedule for the financing section of the statement of cash flows for December 2017.