Wil Wheaton,Kirk Enterprises' Controller,is Preparing the Financial Statements for 2013 $\bullet$

Wil Wheaton,Kirk Enterprises' controller,is preparing the financial statements for 2013.He has completed the comparative balance sheets and income statement,which follow,and has gathered this additional information:
$\bullet$ On December 31,2013,Kirk sold a piece of equipment with an original cost of $25,000 for $10,000 cash.The equipment had a book value of $13,000.
$\bullet$ On February 1,2013,Kirk issued $60,000 of common stock to raise cash in anticipation of the purchase of a new building later in the year.
$\bullet$ On February 2,2013,Kirk took out a ten-year $110,000 long-term loan to provide the remaining funds needed to purchase the building.
$\bullet$ On May 15,2013,Kirk paid $162,000 for the new building.
$\bullet$ The company paid a cash dividend of $9,500.

Required:
Using the direct method, prepare Kirk Enterprises’ statement of cash flows for 2013.