need help preparing a statement of cash flows using cash flows from operating activities

Statement of Cash Flows-Indirect Method The comparative balance sheet of Harris Industries Inc. at December 31, 2014 and 2013, is as follows: Dec. 31, 2014 Dec. 31, 2013 Assets Cash Accounts receivable (net) Inventories Prepaid expenses Land Buildings Accumulated depreciation-buildings Machinery and equipment Accumulated depreciation-machinery and equipment Patents $443,240 665,280 887,890 31,640 302.400 1,713,600 (466,200) 781,200 (214,200) 106,960 $4,251,800 $360,920 592,200 1,022,560 25,200 302,400 1,134,000 (414,540) 781,200 (191,520) 112,000 $3,724,420 Total assets Liabilities and Stockholders' Equity Accounts payable (merchandise creditors) Dividends payable $837,480 32,760 78,960 224,000 5927,080 25,200 87,080 Salaries payable Mortgage note payable, due in nine years Bands payable Common stock, $5 par Paid in capital: Excess of issue price over par-common stock Retained earnings 200,400 366,000 2.512,200 $4,251,800 390,000 50,400 126,000 2.119,660 $3,724,420 Total liabilities and stockholders' equity An examination of the income statement and the accounting records revealed the following additional information applicable to 2014: a. Net income, $524,580. b. Depreciation expense reported on the income statement: buildings, $51,660; machinery and equipment, $22.680 c. Patent amortization reported on the income statement, $5,040. d. A building was constructed for $579,600. e. A mortgage note for $224,000 was issued for cash. f. 30,000 shares of common stock were issued at $13 in exchange for the bonds payable. 9. Cash dividends declared, $131,040. Required