Please help! I have this example problem that I need to understand before moving on to the actual problem.

The comparative balance sheets for Rothlisberger Company as of December 31 are presented below. Additional information: 1 . 2 . 3 . 4 . Operating expenses include depreciation expense of $42,000 and charges from prepaid expenses of $10,800. Land was sold for cash at book value. Cash dividends of $61,300 were paid. Net income for 2017 was $45,800. Equipment was purchased for $94,000 cash. In addition, equipment 5 costing $22,000 with a book value of $12,700 was sold for . $5,100 cash. 6 Bonds were converted at face value by issuing 31,000 shares of $1 . par value common stock. Prepare a statement of cash flows for the year ended December 31, 2017, using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)