I am having trouble understanding this. How would I construct a cash flow statement from the following information? I understand how to set out a cash flow statement but am unable to work out what goes under each heading- operating, investing, financing activities etc.

The accountant for Fastgrow Pty Ltd has provided to you the following information and advised that the company entered into the following transactions for the year ended 30 June 2007.

1. Sales of merchandise to customers for cash amounted to $88,250;
2. Purchases of merchandise from suppliers for cash amounted to $48,100;
3. Accounts Receivable Balance as at 30 June 2006 was $31, 370;
4. Accounts Receivable Balance as at 30 June 2007 was $23, 700;
5. Accounts Payable Balance as at 30 June 2006 was $29, 360;
6. Accounts Payable Balance as at 30 June 2007 was $32,160;
7. Operating expenses paid in cash were $23,500;
8. Depreciation expense for the year was $66,600;
9. Sold for $120,000 used machinery with a carrying amount of $75,000;
10. Issued ordinary shares for cash for $300,000;
11. Purchased land to be held for future expansion for $220,000 cash;
12. Paid off a long term loan of $90,000 plus $8,000 interest;
13. Purchased machinery for $140,000, giving $60,000 cash and using a loan of $80,000;
14. Purchased shares in A Ltd to be held as an investment for $10,000 cash;
15. Purchased shares in Rouge Ltd to be held as a long term investment for $17,000;
16. Paid cash dividends of $60,000;
17. Cash at bank balance as at 30 June 2006 was $86 550.