information:

1. Equipment with an original cost of $135,000 and accumulated depreciation of $60,000 was sold. The firm also paid cash for some new equipment.
2. Land with a cost of $120,000 was sold for $150,000. The remaining land was Revalued upwards by $90,000.
3. Equipment to the value of $30,000 and buildings to the value of $60,000 were acquired with the additional borrowing from the bank.

REQUIRED:

Complete the following cash flow statement using the direct method.