Prepare a statement of cash flows for Beagle Inc. for the current year from the following

Cash balance on Jan. 1 2016 $1,200 Cash borrowed from bank $5,000 Cah Revenue $47,000 Operating expenses(all cash) $32,000 Sale of building(book value 120,000) $98,000 Purchase land for cash $62,000 Cash dividend paid $3,000