Prepare a Statement of Cash Flows. Please explain in detail how you get Sale of Equipment , accumulated depreciation, ect. I don't understand this one at all.

Condensed financial data of Gorni Company appear below: GORNI COMPANY Comparative Balance Sheet December 31 2020 2019 Assets Cash $70,000 $35,000 Accounts receivable 82,000 53,000 Inventories 200,000 197,000 Prepaid expenses 19,000 25,000 Plant assets 310,000 250,000 GORNI COMPANY Income Statement For the Year Ended December 31, 2020 Accumulated depreciation (65,000) (60,000) Sales $480,000 Total $616,000 $500,000 Less: Liabilities and Stockholder's Equity Cost of goods sold $290,000 Accounts payable $85,000 $75,000 Operating expenses (exculding depreciation) 60,000 Accrued expenses payable 22,000 24,000 Depreciation expense 17,000 Bonds payable 130,000 150,000 Income taxes 15,000 Common stock 245,000 170,000 Interest expense 13.000 Retained earnings 134,000 81,000 Loss on disposal of plant assets 8,000 403,000 Total $616,000 $500,000 Net income $77,000 Additional information: 1. New plant assets costing $85,000 were purchased for cash in 2020. 2. Bonds with a face value of $20,000 were redeemed and Common Stock of $75,000 was issued. These were each separate transactions