Willingham Corporation's comparative balance sheets are presented below.

WILLINGHAM CORPORATION
Comparative Balance Sheets
December 31
	2011			2010
Cash	$14,280			$10,410
Accounts receivable	21,090			23,380
Land	20,890			26,080
Building	70,120			70,120
Accumulated depreciation	(15,170)			(10,160)
Total	$111,210			$119,830
Accounts payable	$12,230			$31,110
Common stock	74,880			68,950
Retained earnings	24,100			19,770
Total	$111,210			$119,830

Additional information:

1. Net income was $22,880. Dividends declared and paid were $18,550.

2. All other changes in noncurrent account balances had a direct effect on cash flows, except the change in accumulated depreciation. The land was sold for $4,700.

Prepare a statement of cash flows for 2011 using the indirect method. (List multiple entries with a positive cash flow first and then the negative cash flow. List amounts from largest to smallest eg 10, 5, 3, 2. If amount decreases cash flow, use either a negative sign preceding the number eg -45 or parentheses eg (45).)

WILLINGHAM CORPORATION
Statement of Cash Flows
For the Year Ended December 31, 2011
Cash flows from operating activities
$
Adjustments to reconcile net income
to net cash provided by operating activities
$
Net cash (provided or used?) by operating activities
Cash flows from investing activities
Cash flows from financing activities
Net cash (provided or used?) by financing activities
Net (increase or decrease?) in cash
Cash at beginning of period
Cash at end of period	$

Compute free cash flow. (If amount decreases cash flow, use either a negative sign preceding the number eg -45 or parentheses eg (45).) $

Some Titles are missing from statement of cash flows that need to be included as well. Thanks