Preparing a statement of cash flows for the following data

Preparing a statement of cash flows for the following data below.

Here is the information:

Presented below are the comparative balance sheets for Gordon Company at December 31, 2013, and 2012.

Comparative Balance Sheet
December 31
Cash$ 113,500$ 43,000
Accounts Receivable63,00056,000
Prepaid Insurance12,00018,000
Accumulated Depreciation—Equipment(46,000)(33,000)
Accumulated Depreciation—Building(60,000)(39,000)
$ 692,500$ 614,400
Accounts Payable$33,000$29,000
Bonds Payable210,000185,000
Common Stock, $1 Par145,000120,000
Paid-in Capital in Excess of Par90,00079,000
Retained Earnings214,500201,000
$ 692,500$ 614,000

Additional Information:

1. Land was sold for $28,000 cash. The land was also obtained through the issuance of common stock (see item 2). These are the only two transactions impacting land.

2. Land was obtained by issuing 25,000 shares of $1 par value common stock. The land had a fair value of $36,000.

3. Cash dividends of $86,500 were paid.

4. Net income for 2013 was $100,000.

5. Equipment was purchased for cash. In addition, equipment costing $32,000 with a book value of $12,000 was sold for $9,000 cash.