Please show all steps, not only numbers. Thank you

Instructions Prepare a statement of cash flows, using the indirect method of presenting cash flows from operating activities. Assets 12/31/10 12/31/09 For the Year Ended December 31, 2010 $ 582,880 399,400 341,880 Cash Accounts Rec Inventories Investments Land Equipment Less: Accumulated Depreciation - Equipment 292,960 104,480 308,560 120,000 164,000 352,560 84,200 1,756,520 276,560 74,000 1,028,560 Cash flows from operating activities: Net income Adjustments to reconcile net income to net cash flow from operating activities: Depreciation Gain on sale of investments Other Changes in current operating assets and liabilities accounts receivable inventories accounts payable accrued expenses payable Net cash flow from operating activities $ Liabilities and Stockholders' Equity $ Accounts payable (merchandise creditors) Accrued expenses payable (operating expenses) Common Stock, $10 par Paid in capital in excess of par - common stock Retained earnings 235,240 21,120 74,000 250,000 1,176, 160 1,756,520 202,480 26,320 57,600 140,000 602,160 | 1,028,560 $ Cash flows from investing activities: Cash received from sale of investments Less: Cash paid for purchase of land Cash paid for purchase of equipment Net cash flow used for investing activities The following additional information was taken from the records: The investments were sold for $130,000 cash. Equipment and land were acquired for cash. There were no disposal of equipment during the year. The common stock was issued for cash. There was a $574,000 credit to Retained Earnings for net income. No dividends were paid or declared A 74,000 250,000 324,000 57600 140000 197600 Cash flows from financing activities: Cash received from sale of common stock Net cash flow provided by financing activities Increase (Decrease) in cash from all activities A A A 126,400 Cash at the beginning of the year Cash at the end of the year Difference between beginning yr cash and end yr cash