Prepare the statement of cash flows ir B&J company for 2019 using the indirect method. please show work! How is this done? Thanks!!!!!!

Balance Sheets December 31, 2019 2018 ASSETS Cash Accounts receivable Inventory Investments (long-term) Land Equipment Accumulated depreciation $ 186,800 250,000 293,000 0 390,000 735,200 (221,800) $ 1,633,200 $ 115,600 247,000 217,800 130,000 0 557,200 (174,800) $ 1,092,800 LIABILITIES AND EQUITY Accounts payable Salaries payable Dividends payable Notes payable (long-term) Common stock, $10 par $ 164,800 14,800 30,000 100,000 200,000 $ 148,000 11,000 32,400 0 140,000 $ 1,633,200 $ 1,092,800 LIABILITIES AND EQUITY Accounts payable Salaries payable Dividends payable Notes payable (long-term) Common stock, $10 par Paid-in capital in excess of par Retained earnings $ 164,800 14,800 30,000 100,000 200,000 640,000 483,600 $ 1,633,200 $ 148,000 11,000 32,400 0 140,000 400,000 361,400 $ 1,092,800 a. C. Other information: a. Net income totaled $264,000. Equipment was purchased for $78,000 and land was purchased for $290,000. The investments were sold for $190,000. d. Common stock was issued for $200,000. e. Cash dividends declared for the year were $141,800. $100,000 of equipment was received in exchange for common stock. g. Land was acquired for $100,000 by issuing a long-term note payable