what goes in an indirect method operational cash flow statement how do you differentiate between to years such as 2013 and 2014

Cash$35,900$10,200

Accounts receivable (net)48,30020,300

Inventory 35,00042,000

Long-term investments015,000

Property, plant & equipment236,500150,000

Accumulated depreciation(37,700)(25,000)

$318,000$212,500

Accounts payable $19,000$26,500

Accrued short term liabilities19,00017,000

Long-term notes payable70,00050,000

Common stock 130,00090,000

Retained earnings 80,00029,000

$318,000$212,500

Net income for the year 2004, $90,000.

Depreciation on plant assets for the year, $12,700.

Sold the long-term investments for $33,000 (assume gain or loss is ordinary).

Paid dividends of $39,000.

Purchased machinery costing $26,500, paid cash.

Purchased machinery and gave a $60,000 long-term note payable.

Paid a $40,000 long-term note payable by issuing common stock.