The Following Transactions Apply to the Grant Corporation for 2013

The following transactions apply to the Grant Corporation for 2013, its first year in business.
1) Issued stock to investors, $24,000.
2) The company borrowed $21,000 cash from the bank.
3) Services were provided to customers and $24,000 cash was received.
4) The company loaned $5,000 to another company.
5) The company acquired land for $22,000.
6) The company paid $12,000 rent for the building where it does its business.
7) The company paid $1,600 for supplies that were used during the period.
8) The company sold the land acquired in item 5 for $22,000.
9) A dividend of $5,000 was made to the owners.
10) Repaid $10,000 of the loan described in item 2.
Required:
Prepare a statement of cash flows for 2013.