need assistance on preparing a statement of cash flows using indirect method

As of December 31 Assets. Cash Accounts receivable: Merchandise inventory Equipment Accumulated depreciation - equipment Land Total assets Liabilities and Equity Accounts payable (inventory) Long-term debt Common stock Retained earnings Total liabilities and equity \begin{tabular}{rr} 2014 & \multicolumn{1}{c}{2013} \\ & \\ $32,500 & $16,300 \\ 4,750 & 2,800 \\ 11,200 & 9,800 \\ 45,000 & $2,000 \\ (17,800) & (21,800) \\ 28,000 & 12,000 \\ \hline$103,650 & $71.100 \\ \hline \end{tabular} \begin{tabular}{rr} $3,750 & $4,900 \\ 5,800 & 7,800 \\ 47,000 & 25,000 \\ 47,100 & 33,400 \\ \hline$103,650 & $71,100 \\ \hline \end{tabular} Income statement For the Year Ended December 31,2014 Additional Information: 1. During 2014 , the company sold equipment for $21,500; it had originally cost $36,000. Accumulated depreciation on this equipment was $16,000 at the time of the sale. Also, the company purchased equipment for $29,000 cash. 2. The company sold land that had cost $6,000. This land was sold for $,900, resulting in the recognition of a $100 loss. Also, common stock was issued in exchange for title to the land that was valued at $22,000 at the time of exchange. 3. Paid dividends of $12,400. Required: Prepare a statement of cash flows using the indirect method