Accounting prepare Statement of cash flow indirect method and direct method!

Balance sheet Asset Cash $35,473 20,238 Accounts receivable 32,552 14,496 Merchandise inventory 26,812 20,470 Property, plant, and equipment 59,924 78,086 Accumulated depreciation (29,150) (23,526) Total $125,611 $109,764 Liability and stockholders equity Accounts Payable $28,796 15,092 Income Taxes payable 6,695 7,961 Bonds payable 26,691 33,309 Common stock 17,800 13,400 Retained earning 45,629 40,002 Total $125,611 $109,764 Income Statement Sales $243,765 Cost of Good Sold $176,279 Operating expense 23,863 Interest Expense 3,141 Income Tax expense 7,592 Net income $32,890 Additional information Dividends declared and paid were $27,263 During the year equipment was sold for $8,353 cash. This equipment cost $18,162 originally and had a book value of $8,353 at the time of sale. All depreciation expense, $15,433 is in the selling expense category All sales and purchases are on accounts. *This is direct method I solved.

Cash flows from operating activities
Cash Received from customers		225709
Deduct: Cash payments for merchandise	168917
Cash payments for operating expenses	23,863
Cash payments for interest	3,141
Cash payments for income tax	8,858	204779
Net cash flow from operating activities		20930

*Indrect methods I solved

Cash Flows from operating activities:
Net Income		32890
Adjustments to reconcile net income to net cash flow from operations:
Depreciation expense	15433
Changes in current operating assets and liabilities
Increase in accounts receivable	-18056
Increase in inventory	-6342
Increase in accounts payable	13704
Interest paid	-3141
Decrease in income taxes payable	-8858	-7260
Net cash flow provided by operating activities		25630
Cash flow from investing activities:
Cash recevied from sale of equipment	8353
Net cash flow used investing activities		8353
Cash flow from financing activities
Cash received from sale of common stock	4400
Less Cash paid for dividends	-27263
Less cash paid to retire bonds payable	-6618
Net cash flow used by financing activities		-29481
Increase in Cash		4502
Cash at beginning of period		20238
Cash at end of period		24740

I'm sure there are some error. Please correct it!