Prepare a statement of cash flows of Stanislaus Co. for the year ending December 31, 2012

                                                                                                                  December 31

                                                                                                                2011                      2012

                 Cash..............................................................                  42,000                       63,000

                  Land                                                                                   $ 58,800                    $ 21,000

                       TOTAL................................................                        $856,800               $1,226,400

Accumulated depreciation............................   84,000                             115,600

TOTAL...........................................    $856,800                     $1,226,400

Additional data for 2012:

1. Net income was $235,200.
2. Depreciation was $31,600.
3. Land was sold at its original cost.
4. Dividends of $96,600 were paid.
5. Equipment was purchased for $84,000 cash.
6. A long-term note for $201,600 was used to pay for an equipment purchase.
7. Share capital–ordinary was issued to pay a $67,200 long-term note payable.