the comparative balance sheets for the bale company for year 1 and 2 are presented below. the dividend declared and paid in year 2 is $13,500. How do I prepare a statement of cash flows. Treat the changes in noncurrent assets as acquisition/disposal or pp&e. Treat changes in noncurrent liabilities as financing activities.

Year 1

cash 36000

noncurrent assets 132000

noncurrent liabilities 99000

contributed capital 49500

retained earnings 19500

year 2

Cash 48000

noncurrent assets 183000

noncurrent liabilities 75000

contributed capital 90000

retained earnings 66000

please use this format:

Bale Company Statment of cash flows, Year 2
NI
Net cash flows from operating
Capital expenditure
Net cash flows from investing activities
Reduction in noncurrent liabilities
Issuance of stock
Dividend payment
Net cash flows from financing activities
Total change in cash