These following items are considered in preparing a statement of cash flows for Malique corp for the year ended December 31, 2013.

During 2014, 10,000 common stock with a par value $15 per share were issued for $49.

Plant asssets that had cost $37,500, 6 year before and were being depreciated on a straight line basis over 10 years with no residual value were sold at the beginning of the year for $7,950.

The net loss for the year of $75,000. Depreciation amounted to $33,000 and a gain of $13,500 was realized on the sale of land for $58,500.

Patent amortization for the year was $30,000.

During the year, treasury shares costing $70,500 were purchased.

The company recognized an unrealized holding gain on a debt investment available for sale.

The company exchange common stock for 70% interest in Hakeem Inc. for $1,350,000.

A 6-month certificate deposit was purchased for $150,000. The company uses cash and a cash equivalent basis for its cash flow statement.

Uncollectible accounts receivable in that amount of $40,500 were written off against allowance for doubtful accounts

prepare the statement of cash flows. thank you for your help