One Way Cellular accountants have assembled the following data for the year ended Sept 30, 2012. Decrease in current liabilities for the period were 15,000.

Payment of dividends	$6,000	Net Income	$55,000
Depreciation expense	15,000	Purchase of equipment	39,000
Cash receipt from sale of land	34,000	Issuance of Bonds	5,000
Cash receipt from issuance of common stock	30,000	Increase in current assets other than cash	14,000

Prepare the cash flow statement using the indirect method of One Way Cellular's statement of cash flows for the year ended Sept 30, 2012.