prepare a cash flow for the following problem

The condensed comparative balance sheets for Dexter Company for the years December 31, 20Y8 and December 31, 20Y9 are shown below:

20Y9 20Y8

Cash $ 72,000 $ 42,500

Accounts receivable (net) 61,000 70,200

Inventories 121,000 105,000

Investments -0- 100.000

Equipment 515,000 425,000

Acc. Depreciation - equipment (153,000) (175,000)

TOTAL ASSETS $ 616,000 $567,700

Accounts Payable $ 59,750 $ 47,250

Bonds Payable -0- 75,000

Common Stock, $25 par 375,000 325,000

Paid-in-capital in excess of par 50,000 25,000

Retained earnings 131,250 95,450

TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY $ 616,000 $ 567,700

Additional date for 20Y9 are as follows:

*Net income, $75,800

*Depreciation reported on the income statement, $38,000

*Fully depreciated equipment costing $60,000 was scrapped, no salvage value, and new equipment was purchased for $150,000.

*Bonds payable of $75,000 were retired by payment at their face amount.

*2,500 shares of common stock were issued at $30 for cash

*Cash dividends declared and paid, $40,000

*Investments of $100,000 were sold for $125,000