I need a statement of cash flows provided using the information given. Thanks!

The income statement, balance sheets, and additional Information for Virtual Gaming Systems are provided. $2,600,000 7,000 2,607,000 VIRTUAL GAMING SYSTEMS Income Statement For the Year Ended December 31, 2021 Net sales Gain on sale of land Total revenues Expenses: Cost of goods sold $1,650,000 Operating expenses 615,000 Depreciation expense 33,000 Interest expense 34,000 Income tax expense 80,000 Total expenses Net income 2,412,000 $ 195,000 VLUHLUHLU 3133 Balance Sheets December 31 2021 2020 $ 409,500 64,000 160,000 4,600 $ 343,800 80,000 145,000 7,200 Assets Current assets: Cash Accounts receivable Inventory Prepaid rent Long-term assets: Investments Land Equipment Accumulated depreciation Total assets Liabilities and Stockholders' Equity Current liabilities: Accounts payable Interest payable Income tax payable Long-term liabilities: Notes payable Stockholders' equity: Common stock Retained earnings Total liabilities and stockholders' equity 205,000 215,000 250,000 (143,000) $1,165,100 11 , 270,000 22 , (110,000) $1,066,000 $ $ 35,000 5,100 25,000 98 , 4,000 29,800 235,000 265,000 460,000 375,000 $1,165,100 400,000 3 , $1,066,000 Additional Information for 2021: 1. Purchase additional investment in stocks for $95.000 2 Sell land costing $55,000 for $62.000, resulting in a $7,000 gain on sale of land 3. Purchase $30.000 in equipment by issuing a $30.000 long-term note payable to the seller. No cash is exchanged in the transaction 4. Declare and pay a cash dividend of $120,000 5 Issue common stock for $60,000 Required: Prepare the statement of cash flows using the indirect method. Disclose any noncash transactions in an accompanying note (List cash outflows and any decrease in cash as negative amounts.)