Prepare a Statement of Cash Flow for the year ending 2019 from the following information.

					2018	2019
Cash					85,000	27,000
Accounts Receivable					95,000	80,000
inventory					130,000	134,000
prepaid expenses					9,500	9,000
land					89,700	130,000
PP&E					295,500	256,700
accumulated depr					-30,000	-13,000
total assets					674,700	623,700
accounts payable					98,000	77,000
accrued liabilities					54,000	70,000
bonds payable					110,000	60,000
common stock					100,000	101,000
retained earnings					312,700	315,700
					674,700	623,700
	PP&E with a historical cost of $50,000 and a net book value of $28,000 was sold for $22,500
	$32,000 of dividends were declared and paid during the year.
	Land with a historical cost of $25,000 was sold for $35,000