I can't seem to figure out Sale of Equipment & Land along with the remaining parts of the question.

Any help would be greatly appreciated.

The balance Sheet and income statement for Vispara Company are presented below .Vispara CompanyBalance SheetAS at December 3120162015AssetsCurrent AssetsLash$ 128, 450 $76, 100Accounts Receivable$ 48, 600$30, 500Inventory$80, 600 $45, 800Total Current Assets$257, 650 $152, 400Property , Plant and EquipmentLand$98, 000 $106, 000Equipment$ 106, 000 $140, 000LESS : Accumulated Depreciation*5- 47,000 $ - 62, 000Total Assets$ 414, 650 $3.36, 400Liabilities and EquityLiabilitiesCurrent LiabilitiesAccounts Payable$36, 300$65, 000Current Portion of Bank Loan$25, 300$25, 300Total Current Liabilities$61, 600\$90, 200Non - Current Portion of Bank Loan $ 1 18 , 600\$80, 000Total Liabilities$ 180, 200 $ 170, 300 Shareholders " EquityCommon Shares$76, 400$61 , 400Retained Earnings$ 158, 050 $104, 700Total Shareholders" Equity$234, 450 $ 166, 100Total Liabilities and Equity$414, 650 $3.36, 400Notes : The company paid cash dividends during 2016.The company did not make a bank loan payment during 2016 .The company did not purchase any equipment during 2016 .The company did not purchase any land during 2016Vispara CompanyIncome StatementFor the Year Ended December 31 , 2016Sales$392, 000Cost of Goods Sold$ 254, 8:00Gross Profit$ 137, 200Operating ExpensesDepreciation Expense*$8, 000Other Operating Expenses$28, 900Total Operating Expenses*$36.900Operating Income*$ 100. 300Other Revenue*Loss on Sale of Equipment$ - 7. 400Gain on Sale of Land$7, 600Operating Income before Tax $ 100, 500 Income Tax5:30, 150Net Income ( Loss)$70. 350Prepare the cash flow statement for December 31 , 2016 using the indirect method .Do not enter dollar signs or commas in the input boxes.Use the negative sign for a decrease in cash .Vispara CompanyCash Flow StatementFor the Year Ended December 31 , 2016Cash Flow from Operating ActivitiesNet Income*70.350Add : Depreciation ExpenseAdd : Loss on Sale of Equipment7:400Less : Gain on Sale of Land- TEOOChanges in Current Assets and Current LiabilitiesIncrease in Accounts Receivable- 18100Increase in Inventory-3:4800Decrease in Accounts Payable- 28700Change in Cash Due to Operating Activities-3450Cash Flow from Investing ActivitiesSale of EquipmentSale of LandChange in Cash Due to Investing Activities Cash Flow from Financing ActivitiesProceeds from Issuance of Common Shares15.00 0Receipt of Bank LoanPayment of DividendsChange in Cash Due to Financing ActivitiesNet increase / decrease ) in cashCash at the Beginning of the YearCash at the End of the Year