The following 2010 information is available for the Payne Company:

Partial additional information: The net income for 2010 totaled $1,600. During 2010, the company sold for $390, equipment that cost $390 and had a book value of $300. The company sold land for $200, resulting in a loss of $40. The remaining change in the Land account resulted from the purchase of land through the issuance of common stock.

Required:

Making whatever additional assumptions that are necessary, prepare a worksheet (spreadsheet) to support the 2010 statement of cash flows for the PayneCompany.