Need help based on the given information to prepare a Statement of Cash Flow by using INDIRECT METHOD.

Classify STATEMENT OF CASH FLOWS Presented below is information related to the operations of KBCC Corporation. December 31, 20X2 Current Year Prior Year Increase (Decrease) Cash $194,000 $80,000 114,000 Accounts receivable 106,000 96,000 10,000 Inventory 23,000 44,000 (21,000) Investment in Securities (Long-term 12,000 12,000 Land (3) 140,000 40,000 100,000 Property, Plant & Equip (4) 316,000 360,000 (44,000) Accumulated depreciation- (76,000) (56,000) (20,000) Total $ 715,000 $ 564,000 $ 151,000 150,000 45,000 Accounts payable Salaries Payable Bonds payable Common stock Retained earnings (1) (2) 58,000 $ 55,000 105,000 200,000 146,000 564,000 $ 92,000 (10,000) (105,000) 80,000 94000 151,000 280,000 240,000 715,000 $ Total $ Additional information: (1) Net Income was $114,000 (2) A cash dividend was paid. (3) Land was purchased by paying $20,000 in cash and issuing common stock for the difference. (4)Equipment with a cost of $44,000 and accumulated depreciation of $20,000 was sold for $19,00 (5) Depreciation expense of $40,000 was recorded for the year. NOTE: USE FORMUALS