The following information is available for Baker Corporation for the year ended April 30, 2014:

Cash, May 1, 2013.................................................................$ 8,500

Cash provided by operating activities...........................................49,000

Other cash receipts

Sale of equipment at a loss of $1,200............................................6,000

Issue of non-trade note payable.................................................20,000

Other cash payments

Dividends..........................................................................25,000

Reacquisition of common shares................................................19,000

Purchase of land for $100,000, partially financed by issuing a

$75,000 mortgage note payable.................................................25,000

Additional information

Issued a $75,000 mortgage note payable to partially finance purchase of land for $100,000.

Prepare a cash flow statement for the year, including any required note disclosure.