Statement of Cash Flow (I need help making this a statement of Cash Flow
December 31, 2010 December 31,2009
ASSETS
Cash 98 32
Accounts Receivable (net) 56 40
Inventories 35 22
Land 80 90
Equipment 45 35
Accumulated Depreciation (12) (6)
Total ASSETS 302 213

LIABILIES AND STOCKHOLDERS EQUITY
A/P (merchandise creditors 35 32
Dividends Payable 6 0
Common Stock, $1 par 20 10
Paid-in Capital in excess of
Par- common stock 50 25
Retained Earnings 191 146
Total Liabilities and Stock
Holder Equity 302 213

In addition,
Land was sold for $25
Equipment was acquired for cash
There were no disposals of equipment during the year
The common stock was issued for cash
There was a $65 credit to Retained Earnings for net income
There was a $20 debit to Retained Earnings for cash dividends declared

I have to prepare a cash flow, using the indirect method of presenting cash flows from operating activities.