I need statement of cash flows using the indirect method for the "Johnson corporation" for the year ended December 31 2017.

Here is the data for the " Johnson Corporation":

Cash receipt from the sale of land - $34,000

Depreciation expense - $20,000

Payment of cash dividends - 16,100

Cash receipt from the issuance of common stock - $30,000

Net income - $55,000

Acquisition/purchase of equipment - $39,000

Decrease in accrued liabilities - $19,000

Increase in accounts receivable - $14,000