With this information, how would you set up the Statement of Cash Flow?

structions: ownload and save a copy of this Excel file. Using the information from this worksheet, prepare the ash flow statement on the next worksheet. Skylar Enterprises, Inc. Comparative Balance Sheets 1/1/2012 $51,000 Difference 12/31/2012 Assets Cash Accounts receivable Inventory Land Equipment Accum. Depreciation - Equipment $73000 $85,000 $170,000 $75,000 $260,000 $66,000 $597,000 $9,000 $76,000 $189,000 $100,000 $200,000 $32,000 $555,000 $19,000 $25,000 $60,000 $34,000 Total Liabilities and Equities Bonds payable Common stock Retained earnings $39,000 $150,000 $216,000 $192,000 $597,000 $47,000 $200,000 $174,000 134,000 $555,000 $8,000 $50,000 $42,000 $58,000 Total Additional Information: 1. Net income for 2012 was $103,000. 2. Cash dividends of $45,000 were paid. 3. Bonds payable amounting to $55,000 were redeemed. 4. Common stock was issued for $42,000 cash. 5. No equipment was sold during 2012 6. Land was sold at cost during 2012