How do you create a statement of cash flow for this. Please show work. another note Equipment sold for cash of $11,625

Income Statement For Year Ended December 31, 2017 Sales ............ Cost of goods sold Gross profit. Operating expenses Depreciation expense Other expenses \begin{tabular}{rr} $20,750 \\ 132,400 & 153,150 \\ \hline \end{tabular} Other gains (losses) Loss on sale of equipment. Income before taxes. 139,225(5,125) Income taxes expense Net income $114,97524,250 Comparative Balance Sheets December 31,2017 and 2016 20172016 Assets Llabilities and Equity Accounts payable Short-term notes payable Total current liabilities. Long-term notes payable Total liabilities. \begin{tabular}{rrr} $53,141 & $114,675 \\ 10,000 & & 6,000 \\ \hline 63,141 & & 120,675 \\ \hline 65,000 & & 48,750 \\ \hline 128,141 & & 169,425 \end{tabular} Equity Common stock, $5 par value . 162,750150.250 Paid-in capital in excess of par, common stock. Retained earnings Total liabilities and equity. \begin{tabular}{rr} 37,500 & 0 \\ 185,000 & 120,125 \\ \hline$513,391 & $439,800 \\ \hline \end{tabular} Additional Information on Year 2017 Transactions a. The loss on the cash sale of equipment was $5,125 (details in b ). b. Sold equipment costing $46,875, with accumulated depreciation of $30,125, for c. Purchased equipment costing $96,375 by paying $30,000 cash and signing a lor for the balance. d. Borrowed $4,000 cash by signing a short-term note payable. e. Paid $50,125 cash to reduce the long-term notes payable. f. Issued 2,500 shares of common stock for $20 cash per share. g. Declared and paid cash dividends of $50,100