Landscaping Equipment's accountants assembled the following data for the year ended June 30, 2018.

Net income. . . . . . . . . . . . . . . . . .	$60,000		Purchase of equipment
Proceeds from issuance of			with cash. . . . . . . . . . . . . . . . . .	$35,000
common stock. . . . . . . . . .	8,000		Decrease in current liabilities. . . . . . .	2,000
Payment of dividends. . . . . . . . . .	6,400		Payment of long-term
Increase in current assets			note payable. . . . . . . . . . . . . . .	33,000
other than cash. . . . . . . . .	33,000		Proceeds from sale of land. . . . . . . . .	63,000
Purchase of treasury stock. . . . . .	6,000		Depreciation expense. . . . . . . . . . . . .	22,000

Prepare Landscaping Equipment's statement of cash flows for the year ended June 30, 20182018, using the indirect method. The cash balance for Landscaping Equipment, Inc., at June30, 2017, was $ 21,000.

Begin by completing the cash flows from operating activities.

Landscaping Equipment, Inc. Statement of Cash Flows Year Ended June 30, 2018

Cash flows from operating activities:

Adjustments to reconcile net income to

net cash provided by operating activities:

Net cash provided by (used for) operating activities