Wexler Company had the following activities for the year ended December 31, 2012: Sold land that cost $18,000 for $18,000 cash; purchased $181,000 of equipment, paying $156,000 in cash and signing a note payable for the rest; and recorded $5,500 in depreciation expense for the year. Net income for the year was $13,000. Prepare the operating and investing sections of a statement of cash flows for the year based on the data provided.