Please show work for all parts, thank you!

December 31 Change Explaining Debits Cash Accounts Receivable Inventory 2014 2014-2013 2013 $15,000$31,000 $16,000 28,50026,500( 12,400 80,000 (2,000) 15,400 3,000 Property, plant and equipment 86,000 6,000 Accumulated Depreciation(20,000) (22,000) (2.000) Land Total Credits Accounts Payable Accrued Liabilities Notes Payable, long-term 20,000 36,000 Common Stock, no par 40,100 61,100 21,000 156,000 $198,000$42.000 10,000 9,000 (1,000) 5,000 16,000 100,000 121,000 21,000 2,000 7,000 1,000s 25,000 24,000 Retained Earnings 42,000 $156.000$198.000 Total Additional Information ev 1. Net Income was 6,000 2. Sold equipment for $4,000 cash that had cos: $15,000. T here was a $2,000 loss on the sale Acquired land for $21,000 and issued common stock as payment in full. 3. Prepare a statement of cash flow for the year ended December 31, 2014, on the worksheet on the page