I don't know how to solve it. Thank you very much.

P14-33A Preparing the statement of cash flows-indirect method Learning Objective 2 Accountants for Morganson, Inc. have assembled the following data for the year ended December 31, 2018: Net Cash Used for Inv. Act. S(15,500) 2018 2017 Current Assets: Cash $ 99,400 $ 25,000 Accounts Receivable 64,100 69,700 Merchandise Inventory 83,000 75,000 Current Liabilities: Accounts Payable 57,600 55,200 Income Tax Payable 14,800 16,800Transaction Data for 2018: Issuance of common stock for cash $ 38,000 Payment of notes payable 5 46, 100 Depreciation expense 24,000 Payment of cash dividends 50,000 Purchase of equipment with cash 74,000 Issuance of notes payable to borrow cash 62,000 Acquisition of land by issuing long-term notes payable 119,000 Gain on sale of building 4,500 Book value of building sold 54,000 Net income 68,500 Prepare Morganson's statement of cash flows using the indirect method. Include an accompanying schedule of non-cash investing and financing activities