Please help solve all parts of the equation

Statement of Cash Flows-Indirect Method The comparative balance sheet of Olson-Jones Industries Inc. for December 31, 20Y2 and 2041, is as follows: Dec. 31, 2012 Dec. 31, 2041 Assets $158 $53 90 66 56 36 129 148 72 57 (19) (10) $486 $350 Cash Accounts receivable (net) Inventories Land Equipment Accumulated depreciation equipment Total Assets Liabilities and Stockholders' Equity Accounts payable (merchandise creditors) Dividends payable Common stock, $10 par Paid-in capital: Excess of issue price over par-common stock Retained earnings Total liabilities and stockholders' equity The following additional information is taken from the records: $61 $53 10 32 16 71 41 312 240 $486 $350 1. Land was sold for $48. 2. Equipment was acquired for cash. 3. There were no disposals of equipment during the year. 4. The common stock was issued for cash. 5. There was a $104 credit to Retained Earnings for net income. 6. There was a $32 debit to Retained Earnings for cash dividends declared. a. Prepare a statement of cash flows, using the indirect method of presenting cash flows from operating activities. Use the minus sign to indicate cash out flows, cash payments, decreases in cash, or any negative adjustments. Olson-Jones Industries, Inc. Statement of Cash Flows For the Year Ended December 31, 2012 Cash flows from operating activities: Net income 104 Adjustments to reconcile net income to net cash flow from operating activities: Depreciation Gain on sale of land Changes in current operating assets and liabilities: Increase in accounts receivable Increase in inventories Increase in accounts payable o Net cash flow from operating activities Cash flows from investing activities: Cash received from sale of land 48 Cash received from sale of common stock Net cash flow provided by investing activities Cash flows from financing activities: Cash received from sale of land Net cash flow provided by financing activities Cash paid for dividends Cash at the beginning of the year Cash at the end year b. Was Olson-Jones's net cash flow from operations more or less than net income? Less The source(s) of the difference are: a. Gain on the sale of land b. Purchase of equipment C. Sale of common stock d. Changes in current operating assets and liabilities e. Depreciation expense f. Dividends paid X