Prepare statement of cash flows in good form for Beagle, Inc. for the current year from the following( I have to do the direct method):

Cash balance on Jan. 1, 2019 $2,500

Bad Debt Expense 600

Cash dividends paid 4,500

Cash Revenue 52,000

Depreciation Expense 2,950

Issue of common stock 20,000

Operating Expenses (all cash) 28,000

Purchase of land for cash 50,000

Repayment of bank loans16,500

Sale of building (book value $100,000) 110,000