$\backslash$table$[[$Information for Newcastle Corporation$],[$Accounts payable decrease,$$5,000],[$Accounts receivable increase,$7,000],[$Wages payable decrease,$3,000],[$Amortization expense,$16,000],[$Cash balance, January $1,30,000],[$Cash balance, December $31,7,000],[$Cash paid as dividends,$6,000],[$Cash paid to purchase land,$100,000],[$Cash paid to retire bonds payable at par,$75,000],[$Cash received from issuance of common stock,$45,000],[$Cash received from sale of equipment,$12,000],[$Depreciation expense,$39,000],[$Gain on sale of equipment,$14,000],[$Inventory increase,$13,000],[$Net income,$96,000],[$Prepaid expenses increase,$8,000]]$

$($a$)$ Use the information above to prepare a statement of cash flows for Newcastle Corporation. $($When required, list items in alphabetic order.$)$