Please answer the all question.

The net changes in the balance sheet accounts of Pauling, Inc. for the year 20X3 are shown on the attached page. The following additional information is available.

(a)	Income statement data for the year ending December 31, 20X3 include the following: Income before extraordinary item, $136,000; Extraordinary loss due to condemnation of land, $66,000; and net income, $70,000.
(b)	Cash dividends of $64,000 were declared December 15, 20X3, payable January 15, 20X4. A 5% stock dividend was issued March 31, 20X3, when the market value was $22.00 per share.
(c)	All changes to the long term investments account were due to sales of investments for $70,000.
(d)	A building and land which cost $240,000 and had a book value of $150,000 were sold for $200,000. The cost of the land, included in the cost and book value above, was $10,000.
(e)	The following entry was made to record an exchange of an old machine for a new one.
	Machinery	80,000
	Accumulated Depreciation, Machinery	20,000
	Machinery		30,000
	Cash		70,000
(f)	A fully depreciated copier machine which cost $14,000 was written off. All other changes to the accumulated depreciation accounts were due to depreciation expense.
(g)	Preferred stock with a par value of $30,000 was redeemed for $40,000.
(h)	The company sold 6,000 shares of its common stock on June 15, 20X3, for $25 a share. There were 43,800 shares outstanding on December 31, 20X3.
(i)	Bonds payable were sold at 104 on December 31, 20X3.
(j)	Land that was condemned had a book value of $120,000.

PAULING, INC. NET CHANGES IN BALANCE SHEET ACCOUNTS FOR YEAR ENDING DECEMBER 31, 20X3
	Debit	Credit
Cash	$ 62,800
Accounts Receivable		$ 32,000
Allowance For Doubtful Accounts		7,000
Inventory	108,600
Prepaid Expenses	10,000
Long Term Investments		72,000
Land	150,000
Buildings	300,000
Machinery	50,000
Office Equipment		14,000
Accumulated Depreciation, Buildings		12,000
Accumulated Depreciation, Machinery		10,000
Accumulated Depreciation, Office Equipment	6,000
Accounts Payable	91,600
Accrued Liabilities		36,000
Dividends Payable		64,000
Premium on Bonds Payable		16,000
Bonds Payable		400,000
Preferred Stock, $50 par value	30,000
Common Stock, $10 par value		78,000
Additional Paid In Capital		111,600
Retained Earnings	43,600
Totals	$ 852,600	$ 852,600

REQUIRED: Prepare a statement of cash flows, in proper form using the indirect method, for the year ending December 31, 20X3. Ignore income tax effects. Exclude the reconciliation of cash balance but include a schedule of noncash investing and financing activities.