Need help with Cashflow statement?

Prepare the Cash Flow Statement for Milk River Ltd. for the year ended December 31, 2020 from
the information shown below, using the indirect method.
	ENDING		OPENING
	BALANCE		BALANCE
	2020		2019
Cash	$17,000		$0
Accounts receivable	$18,000		$32,000
Inventory	$34,000		$32,000
Prepaid insurance	$4,000		$6,000
Land	$100,000		$80,000
Equipment	$26,000		$44,000
LESS: Accumulated depreciation	$18,000		$20,000
	$181,000		$174,000
Bank overdraft	$0		$2,000
Accounts payable	$9,000		$11,000
Income taxes payable	$10,000		$3,000
Interest payable	$12,000		$8,000
Long term bank loan	$36,000		$56,000
Bonds payable	$80,000		$0
Common shares (issued at $10 each)	$25,000		$90,000
Retained earnings	$9,000		$4,000
	$181,000		$174,000
Net income of $7,000 was earned during the year ended December 31, 2020.
Equipment costing $26,000 with related accumulated depreciation of $17,000 was sold
during the year for proceeds of $7,000.
Land costing $50,000 was purchased during the year.
Some land was sold during the year for $36,000 cash which caused the recording of a gain
on its sale of $6,000.
A new long term bank loan of $30,000 was received during 2020.
For the first time ever, the company issued bonds of which none have yet to mature
or be retired.
Common shares were issued during the year and common shares that were originally issued
for $70,000 were repurchased by the company and cancelled for $70,000.