Please help write a statement of cash flow:

Use the appropriate information from the data provided below to prepare the operating activities section for a statement of cash flows using the indirect method. (Remember not all of these items will be used in the calculation of cash provided by (used by) operating activities)

Net income $113,000

Accounts receivable increase (for the period) 24,000

Inventory decrease (for the period) 19,000

Proceeds from issuance of long-term debt 260,000

Accounts payable decrease (for the period) 11,000

Purchase of equipment 175,000

Depreciation expense 42,000

Gain on sale of land 32,000