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Please answer Part A and B Journal Entry and Statement

Also, prepare the operating activities section for indirect method

E17.3 (LO 1), AP Cushenberry Corporation had the following transactions. 1. Sold land (cost $12,000 ) for $15,000. 2. Issued common stock at par for $20,000. 3. Recorded depreciation on buildings for $17,000. 4. Paid salaries of $9,000. 5. Issued 1,000 shares of $1 par value common stock for equipment worth $8,000. 6. Sold equipment (cost $10,000, accumulated depreciation $7,000 ) for $1,200. Instructions For each transaction above, (a) prepare the journal entry, and (b) indicate how it would affect the statement of cash flows using the indirect method. Prepare the operating activities section-indirect method