URL to image: http://imgur.com/lLMRnGU

have to prepare a statement of cash flows

Dividends declared and paid were $25,100. During the year equipment was sold for $9,800 cash. This equipment cost $17,500 originally and had a book value of $7,700 at the time of sale. All depreciation expense, $14,200, is in the operating expenses. All sales and purchases are on account