Accounting question please help

Martinez Company Comparative Balance Sheets December 31 Assets 2021 Cash 2022 $ 176,800 228,800 $57,200 Accounts receivable 197,600 Inventory 434,200 491,400 Land 208,000 Equipment 260,000 520,000 (83,200) $1,443,000 676,000 (171,600) $1,552,200 Accumulated depreciation-equipment Total Liabilities and Stockholders' Equity Accounts payable $ 101,400 $ 111,800 Bonds payable Common stock ($1 par) Retained earnings 390,000 561,600 499,200 $1,552,200 520,000 452,400 358,800 $1,443,000 Total Additional information: 1. Net income for 2022 was $241,800. 2. Depreciation expense was $88,400. 3. Cash dividends of $101,400 were declared and paid. 4. Bonds payable amounting to $130,000 were redeemed for cash $130,000. 5. Common stock was issued for $109,200 cash. 6. No equipment was sold during 2022. 7. Land was sold for its book value. Prepare a statement of cash flows for 2022 using the indirect method. (Show amounts that decrease cash flow with either a-sign e.g. -45,000, or in parenthesis e.g. (45,000)). Martinez Company Statement of Cash Flows Adjustments to reconcile net income to Prepare a statement of cash flows for 2022 using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -45,000, or in parenthesis e.g. (45,000)). Martinez Company Statement of Cash Flows For the Year Ended December 31, 2022 Cash Flows from Operating Activities , Net Income 241800 Adjustments to reconcile net income to Net Cash Provided by Operating Activities : Depreciation Expense 88400 -31200 Increase in Accounts Receivable Decrease in Inventory 57200 Decrease in Accounts Payable -10400 104000 Net Cash Provided by Operating Activities 392858 Cash Flows from Investing Activities Purchase of Equipment Sale of Land Net Cash used by Investing Activities - Cash Flows from Financing Activities Payment of Cash Dividends Issuance of Common Stock . Redemption of Bonds Net Cash used by Financing Activities - Net Increase in Cash Cash at Beginning of Period Cash at End of Period