Can someone tell me how they figured out purchases of $54 on the beginning PPE statement and $6 dividends on the beginning RE statement?

ANDREWS CORPORATION Balance Sheet As of 12/31/14 and 12/31/13 2014 2013 to bottan Of cashim Star Operating Investings Assets: -Cash Accounts Receivable Inventory Prepaid Rent Investments Property Plant & Equipment Less: Accumulated Depreciation Total Assets $ 61 $ 9 $ 62 49 40 60 5 4 35 18 204 180 (89) 125) $313 $295 (3) 13 (20) 1 17 24 (14) Beg Invest. 18 +Purchases 17 - Sales -End Dresh 35 Beg PPE 180 + Purchases 54 & Sales - 30 E End PPE 204 Beg Ace Depe 25 at Dear Exp +35 * Sales -21 = End AccDopr. 39 "Liabilities & Shareholder Equity Accounts Payable Income taxes payable Wages Payable Notes Payable -pynt made Common Stock Operating 46 $ 42 1$ 6 8 4 68 77 130 130 57 36 $313 $295 (2) 4 1921 21 Total Liabilities & Shareholder Equity $ 338 175 163 36 Beg Be +27 ANDREWS CORPORATION Income Statement For the Year Ended 12/31/14 Sales Revenue Cost of Goods Sold Gross s Profit Depreciation Expense Operating Expenses Operating Income Other Income/(Expense): Gain on Sale of Equipment Interest Expense Income before Income Taxes Income Tax Expense Net Income aaaa TNI -Dir - End RE 57 (11) 34 $ 27 Additional Information: Equipment that had an original cost of $30 and wag 70% depreciated was sold in 2014 for a gain of $2. 2. Equipment and investments were purchased for cash. NBU = 9 (20-21) + Gaund2 = 911 Cash Recu a) Prepare the 2014 statement of cash flows for Andrews Inc. using the direct method. b) Prepare the operating section of the statement of cash flows for 2014 using the indirect method. tequepment (30) tAce Depi CAPPE) 21 Cash ARE2 Gainsales