Please assist with this question. Statement of cash flows. Work out in detailed in Excel and show all work.

Comparative Balance Sheet 2018 2017 Cash Assets Accounts receivable (net) $ 46,000 $ 31,000 Prepaid insurance 70,000 60,000 Land 25,000 17,000 Equipment 18,000 40,000 Accumulated depreciation 70,000 60,000 Total Assets (20,000) (13,000) $209,000 $195,000 Accounts payable Liabilities and Stockholders' Equity Bonds payable $ 11,000 $ 6,000 27,000 19,000 Common stock 140,000 115,000 Retained earnings 31,000 55,000 Total liabilities and stockholders' equity $209,000 $195,000 Additional information: 1. Net loss for 2018 is $10,000. 2./ Cash dividends of $14,000 were declared and paid in 2018. 3., kand was sold for cash at a loss of $4,000. This was the only land transaction during the year. 4. Equipment with a cost of $15,000 and accumulated depreciation of $10,000 was sold for $5,000 cash. 5. $22,000 of bonds were retired during the year at carrying (book) value. 6. Equipment was acquired for common stock. The fair market value of the stock at the time of the exchange was $25,000. Instructions Prepare a statement of cash flows for the year ended 2018, using the indirect method. SHOW ALL YOUR WORK