quick answer will be appreciated

A comparative balance sheet for Consumer Ltd. is presented as follows: Assets Dec 31/19 Dec 31/18 Liabilities & SH Equity Dec 31/19 Dec 31/18 Cash $ 3,800 $ 4,900 Accounts payable $ 8,900 $5.700 Accounts receivable 11,500 8,100 Accrued expenses 500 800 Inventory 14.300 13,800 Bonds payable (long-term) 16,800 7,700 Equipment 52,300 31,900 Common shares 36,700 25,900 Accum. Depreciation (8.000) (10.000) Retained earnings 11.000 8.600 Total Assets $73.900 $48.700 Total Liabilities & SIH Equity $73.900 848.700 Income Statement for the year 2019: Revenues: Sales $133,300 Expenses and other: Cost of goods sold $96.200 Other expenses 19,500 Depreciation expense 1,800 Loss on sale of old equipment 3.500 121.000 Net Income $12.300 During 2019, the company sold some of their old equipment. $30,000 of new equipment items were acquired by issuing common shares $8,000, and the balance paid with cash. Consumer Ltd. also issued bonds at par and paid dividends during the year. Required: Prepare a Cash Flow Statement for the year 2019 in good format