The following information is available for the Perez Company:

Comparative Balance Sheets
	2017	2018
Cash	$800	$1,200
Accounts receivable	440	400
Inventory	740	1,220
Land	500	820
Equipment	4,140	4,400
Less:Accumulated depreciation	(620)	(800)
Total Assets	$6,000	$7,240
Accounts payable	$1,600	$1,000
Notes payable (long-term)	1,800	1,440
Common stock, no par	1,200	2,000
Retained earnings	1,400	2,800
Total Liabilities and Stockholders' Equity	$6,000	$7,240

Partial additional information:The net income for 2018 totaled $3,200. During 2018, the company sold for $780, equipment that cost $780 and had a book value of $600. The company sold land for $400, resulting in a loss of $80. The remaining change in the Land account resulted from the purchase of land through the issuance of common stock.

Required

Making whatever additional assumptions that are necessary, prepare a statement of cash flows for the company for 2018 using the indirect method.