prepare a statement of cash flows using the indirect method (use negative signs when appropriate)

IT Use the following information regarding the Hamilton Corporation to prepare a statement of cash flows using the indirect method: Accounts payable decrease $3,000 Accounts receivable increase 10,000 Wages payable decrease 9,000 Amortization expense 19,000 Cash balance, January 1 31,000 Cash balance, December 31 2,000 Cash paid as dividends 6,000 Cash paid to purchase land 110,000 Cash paid to retire bonds payable at par 65,000 Cash received from issuance of common stock 45,000 Cash received from sale of equipment 13,000 Depreciation expense 39,000 Gain on sale of equipment 16,000 Inventory increase 11,000 Net income 94,000 Prepaid expenses increase 9,000 Net Income $ 94,000 Add (deduct) items to convert net income to cash basis 0 X Depreciation Amortization 0 % Gain on Sale of Equipment 0 x Accounts Receivable Increase OX Inventory Increase Prepaid Expenses Increase 0 x Accounts Payable Decrease 0 X Wages Payable Decrease OX Cash Flow Provided by Operating Activities 0 X Cash Flow from Investing Activities Sale of Equipment 13,000 Purchase of Land Cash Used by Investing Activities 0 X Cash Flow from Financing Activities Issuance of Common Stock 0 X Retirement of Bonds Payable 0 x Payment of Dividends OX Cash Used by Financing Activities 0 x Net Decrease in Cash OX Cash at Beginning of Year 0 x Cash at End of Year $ 0 x