please show working. thank you

cash flow statement please

4 of 8 UTAMISE Following are the income statement and other information for Superior Trading Corporation Superior Trading Corporation Income Statement For the Year Ended December 31, 2010 Sales $36,000 Cost of goods sold 13.000 Gross margin $23,000 Operating expenses $7,200 Depreciation expense 1,500 Gain from sale of Machinery 5,000 3.200 Income before income taxes $19,300 Income taxes expense 500 Net Income S 18.700 The following other information is also given to you: Accounts receivable (net) decreased by $1,500 during the year. Inventory increased by $900, and Accounts Payable decreased by $1.200 during the year. Income Taxes Payable increased by $300 during the year. Purchase of long-term assets during the year amounted to $21,000 Cash from Issuance of Long-Term Debt $20,000 Issuance of Stock for Cash $16,000 Issuance of stock for Long-Term Assets $11,000 Sale of machinery that cost $39,000, with accumulated depreciation of $11,000 at again of 55.000