I just need the Journal Entry, I figured out the rest on my own. Thanks!

Cash Flow from Operating Activities Cash Flow from Investing Activities Cash Flow from Financing Activities Net Increase (or Decrease) in Cash Journal Workpaper to make entries for the given Investing/Financing Transactions: DR CR INDIRECT SOLUTION: CHAPTER 12 CHECKPOINT PROBLEM #2 Wilma Company had the following information available at the end of 2018: Income Statement For Year Ended December 31, 2018 Sales 441,000 Cost of Goods Sold 205,200 Gross Profit 235,800 Operating Expenses: Depreciation Salaries 14,800 79,400 10,300 Insurance Utilities 11,900 Total Operating Expenses Operating Income Other Expenses/Losses: Gain on Sale of Equipment Interest Expense 116,400 119,400 4,500 6,400 (1,900) 117,500 Income Before Taxes Income Tax Expense 19,900 Net Income 97,600 The following additional information is available: a. Investments costing $38,000 were purchased for cash. b. Equipment costing $20,000 with accumualted depreciation of $2,300 was sold for $22,200 cash. c. Equipment costing $90,000 was purchased-$60,000 cash was paid and a $30,000 long-term promissory note was signed for the balance due. d. A cash dividend of $45,000 was declared and paid to shareholders during the year. e. $1,000 of the long-tem note payable was paid. f. 5,000 shares of $1-par value common stock were issued for $3 per share cash. g. Land costing $24,700 was sold for $24,700 cash. REQUIRED: A. Complete a set of cash flow T-accounts using the indirect method of computing cash flows from operations. B. Compute the following amounts: Cash Flow from Operating Activities Cash Flow from Investing Activities Cash Flow from Financing Activities Net Increase (or Decrease) in Cash Note, the net increase or decrease in cash should be the summation of your operating, investing, and financing activities; but it should also be the difference between the ending and beginning balances of your Cash account.) C. Complete a set of cash flow T-accounts using the direct method of computing cash flows from operations. D. Compute the following amounts: Cash Flow from Operating Activities Cash Flow from Investing Activities Cash Flow from Financing Activities Cash Flow from Operating Activities Cash Flow from Investing Activities Cash Flow from Financing Activities Net Increase (or Decrease) in Cash Journal Workpaper to make entries for the given Investing/Financing Transactions: DR CR INDIRECT SOLUTION: CHAPTER 12 CHECKPOINT PROBLEM #2 Wilma Company had the following information available at the end of 2018: Income Statement For Year Ended December 31, 2018 Sales 441,000 Cost of Goods Sold 205,200 Gross Profit 235,800 Operating Expenses: Depreciation Salaries 14,800 79,400 10,300 Insurance Utilities 11,900 Total Operating Expenses Operating Income Other Expenses/Losses: Gain on Sale of Equipment Interest Expense 116,400 119,400 4,500 6,400 (1,900) 117,500 Income Before Taxes Income Tax Expense 19,900 Net Income 97,600 The following additional information is available: a. Investments costing $38,000 were purchased for cash. b. Equipment costing $20,000 with accumualted depreciation of $2,300 was sold for $22,200 cash. c. Equipment costing $90,000 was purchased-$60,000 cash was paid and a $30,000 long-term promissory note was signed for the balance due. d. A cash dividend of $45,000 was declared and paid to shareholders during the year. e. $1,000 of the long-tem note payable was paid. f. 5,000 shares of $1-par value common stock were issued for $3 per share cash. g. Land costing $24,700 was sold for $24,700 cash. REQUIRED: A. Complete a set of cash flow T-accounts using the indirect method of computing cash flows from operations. B. Compute the following amounts: Cash Flow from Operating Activities Cash Flow from Investing Activities Cash Flow from Financing Activities Net Increase (or Decrease) in Cash Note, the net increase or decrease in cash should be the summation of your operating, investing, and financing activities; but it should also be the difference between the ending and beginning balances of your Cash account.) C. Complete a set of cash flow T-accounts using the direct method of computing cash flows from operations. D. Compute the following amounts: Cash Flow from Operating Activities Cash Flow from Investing Activities Cash Flow from Financing Activities