please provide steps on how to do this in the indirect method.

P14-40B Preparing the statement of cash flows-indirect method Learning Objective 2 Accountants for Benson, Inc. have assembled the following data for the year ended December 31, 2018: Net Cash Prov. by Op. Act. $85,700 2018 2017 Current Assets Cash Accounts Receivable Merchandise Inve $ 105,100 18,000 64,400 68,900 86,000 82,000 ntory Current Liabilities: Accounts Payable Income Tax Payable 58,000 56,100 14,700 16,900 Transaction Data for 2018: Issuance of common stock for cash Depreciation expense Purchase of equipment with cash Acquisition of land by issuing long-term notes payable Book value of building sold s 37,000 24,000 69,000 123,000 Payment of notes payable Payment of cash dividends Issuance of notes payable to borrow cash Gain on sale of building $ 47,100 53,000 68,000 4,500 66,000 61,000 Net income Prepare Benson's statement of cash flows using the indirect method, Include an accompanying schedule of non-cash investing and financing activities