Garrett Company had the following activities for the year ended December 31, 2015: Sold land that cost $20,000 for $20,000 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 $18,000. Prepare the operating and investing sections of a statement of cash flows for the year based on the data provided.