Can you explain the steps to find the answer to the red squares?

Thank you

The comparative statement of financial position of Marigold Corporation as at December 31, 2023, follows: Net income of $36,300 was reported and dividends of $12,800 were declared and paid in 2023 . New equipment was purchased, and equipment with a carrying value of $4,800 (cost of $11,800 and accumulated depreciation of $7,000 ) was sold for $7,700. Prepare a statement of cash flows using the indirect method for cash flows from operating activities. Assume that Marigold prepares financial statements in accordance with ASPE. (Show amounts that decrease cash flow with either a sign e.g. 15,000 or in parenthesis e.g. (15,000). MARIGOLD CORPORATION Statement of Cash Flows For the Year Ended December 31, 2023 Cash Flows from Operating Activities Net Income / (Loss) Adjustments to reconcile net income to net cash provided by operating activities: Depreciation Expense Gain on Disposal of Equipment Increase in Accounts Receivable Increase in Accounts Payable Net Cash Provided by Operating Activities Cash Flows from Investing Activities Proceeds from Sale of Equipment Purchase of Equipment Net Cash Used by Investing Activities Cash Flows from Financing Activities Payment of Cash Dividends Issuance of Common Shares Net Cash Provided by Financing Activities Net Increase in Cash Cash at Beginning of Year Cash at End of Year $ 2,100 2,900 $36,300 \begin{tabular}{|r|} \hline 7,600 \\ \hline 43,900 \\ \hline \end{tabular} 7,700 \begin{tabular}{|l|} \hline4,800 \\ \hline \end{tabular} 2,900 12,800 19,800