what should i enter in the last part?

Problem 12-18A (Algo) Using financial statements to prepare a statement of cash flows-Indirect method to 121,123,124 The comparatve balance sheets and income stoternents for Gypsy Company follow. Liatwwes and stockholders' equity Accounts payable fimventory) \$2,599 \$ 4,199 Long-term debt 2,843 6,498 Common stock 24,800 11,500 Rotained earnings 2772019,890 Total tiabilites and stockholders' equity $57,962$42,087 Additionat Dois 1. Guing Wew? , the corrpary sold equipment for $18,415; it had originally cost $28,100. Accumulated depreciation on this equipment. was $10,485 at the time of the sale Also, the company purchosed equipment for $7,330cash 2. The company sold land that hod cost $4,360. This land was sold for $4,300, resulting in the recogaition of a $60 loss. Aso, Liabilities and stockholders' equity Accounts payable (inventory) $2,599$4,199 Long-term debt 2,843 6,498 Common stock 24,800 11,500 Retained cornings 27720 19,890 Total liablities and stockholders' equity $57,962$42,087 Additional Data 1. During Year 2 , the company sold equipment for $18,415; it had originally cost $28,100. Accumulated depreclation on this equipment was $10,485 at the time of the sale. Also, the company purchased equipment for $7,330cash. 2. The company sold land that had cost $4,360. This land was sold for $4,300, resulting in the recognition of a $60 loss. Also. common stock was issued in exchange for title to land that was valued at $13,300 at the time of exchange. 3. Paid dividends of $7,831. Required Prepare a statement of cash flows using the indirect method. Note: Amounts to be deducted should be indicated with a minus sign. Note: Amounts to be deducted should be theffeated whth a minus sign