please can you explain me detailed each step for knowing how to do it

Pr. 5-127-Statement of cash flows preparation Selected financial statement information and additional data for Stanislaus Co. is presented below. Prepare a statement of cash flows for the year ending December 31, 2016 December 31 2015 2016 Land 63,800 21,000 789,600 201,600 151,200 63,000 856,80o 1,226,400 Cash 32,00o TOTAL t487,200 205,800 302,400 29,400 86,000 115,600 1,226,400 Retained earnings ....67,200 Notes payable - Short-term (trade). 67,200 84,000 856,800 Additional data for 2016: 1. Net income was 215,200 2. Depreciation was 31,60o. 3. Land was sold at its original cost. 4. Dividends of 76,600 were paid. 5. Equipment was purchased for 84,000 cash. 6. A long-term note for 201,600 was used to pay for an equipment purchase. 7. Ordinary shares were issued to pay a 67,200 long-term note payable