Given the following information for GHI Corporation:

• Net Income: $150,000
• Depreciation Expense: $50,000
• Increase in Accounts Receivable: $20,000
• Increase in Inventory: $30,000
• Decrease in Accounts Payable: $15,000
• Purchase of Equipment: $80,000
• Sale of Land: $100,000

• Prepare the cash flow statement using the indirect method. Ensure to include operating, investing, and financing activities.