Selected financial statement information and additional data for Nash Co. is presented below. Prepare a statement of cash flows for the year ending December 31, 2014. All balances are normal.

Account	12/31/2013	12/31/2014
Cash	$42,000	$65,000
Accounts Receivable (net)	84,000	144,200
Inventory	168,000	206,600
Land	58,800	21,000
Equipment	504,000	789,600
Totals	$856,800	$1,226,400
Accumulated Depreciation	$84,000	$115,600
Accounts Payable	50,400	86,000
Notes Payable-Short Term	67,200	29,400
Notes Payable-Long Term	168,000	302,400
Common Stock	420,000	487,200
Retained Earnings	67,200	205,800
Totals	$856,800	$1,226,400

Additional data for 2014:

a. Depreciation was $31,600.

b. Land was sold at its original cost.

c. Dividends of $81,600 were paid.

d. Equipment was purchased for $84,000 cash.

e. A long-term note for $201,600 was used to pay for an equipment purchase.

f. Common stock was issued to pay a $67,200 long-term note payable.

In addition, can you also show how you got the Net Income to start the statment?