prepare statement of cash flows

Selected financial statement information and additional data for Sandhill Co. is presented below. Cash Accounts receivable (net) Inventory Land Equipment TOTAL December 31 2019 2020 $40,000 $68,800 84,000 143,000 169,000 206,000 56,000 20,000 502,000 789,000 $851,000 $1,226,800 Accumulated depreciation Accounts payable Notes payable - short-term Notes payable - long-term Common stock Retained earnings TOTAL $84,000 48,000 65,000 168,000 420,000 66,000 $851,000 $116,000 86,000 28,000 304,000 487,000 205,800 $1,226,800 Additional data for 2020: 1. Net income was $221,000. 2. Depreciation was $32,000. 3. Land was sold at its original cost. 4. Dividends of $81,200 were paid. 5. Equipment was purchased for $84,000 cash. 6. A long-term note for $203,000 was used to pay for an equipment purchase. 7. Common stock was issued to pay a $67,000 long-term note payable