NEED HELP

The comparative unclassified Statement of Financial Position and current year single step Income Statement for Commander Ltd. shows the following balances at December 31: Statement of Financial Position 2020 2019 Difference Assets Cash $25,000 $47,000 ($22,000) Accounts receivable $23,000 $15,000 $8,000 Inventory $50,000 $56,000 ($6,000) Held for trading investment $8,000 $11,000 ($3,000) Prepaid expenses $7,500 $9,000 ($1,500) Land $100,000 $115,000 ($15,000) Buildings $527,000 $263,000 $264,000 Accumulated depreciation-buildings (567.000) ($100,000) $33,000 Equipment $85,000 $40,000 $45,000 Accumulated depreciation equipment ($18,000) ($10,000) ($8,000) Total assets $740,500 $446,000 Liabilities and Shareholders' Equity Accounts payable $55,500 $72,000 ($16,500) Bank loan payable current portion $34,000 $40,000 ($6,000) Bank loan payable -non-current portion $370,000 S192,000 $178,000 Common shares $221,000 $88,000 $133,000 Retained earnings $60,000 $54,000 $6,000 Total liabilities and shareholders' equity $740,500 $446,000 Income Statement Revenues Sales Gain on sale of land Gain on sale of building $450,000 $7,000 $34.000 S491,000 Expenses Cost of goods sold Operating expenses Unrealized loss on held for trading investments Loss on sale of equipment Interest expense $300,000 $125,000 $3,000 $11,000 $5.000 S444.000 $47.000 $10.000 $37,000 Income before income tax Income tax expense Net income Question 2. continued: Additional information regarding 2020: 1. An unrealized loss was recorded on the held for trading investments 2. An old building was sold for $70,000 cash. 3. A new building costing $365,000 was purchased for $265,000 cash and a bank loan of $100,000 4. Depreciation expense on the buildings (included in operating expenses) for the year was $32,000. 5. Equipment costing $80,000 was purchased for cash and equipment was sold for $15,000 cash. The equipment that was sold during the year had accumulated depreciation of $9,000. 6. The company received additional new bank loans of $109,000 during the year. 7. Assume unexplained changes are from logical sources. Required: Prepare the statement of cash flows, in good form, using the indirect method. Clearly label any amounts. Include any required note disclosures