Can you help me answer the exercise below?

Current Attempt in Progress Comparative balance sheet accounts of Bridgeport Company are presented below. BRIDGEPORT COMPANY COMPARATIVE BALANCE SHEET ACCOUNTS AS OF DECEMBER 31 Debit Balances 2020 2019 Cash $69,400 $51,500 Accounts Receivable 156,000 130,000 Inventory 75,700 60,400 Debt investments (available-for-sale) 54,500 85,300 Equipment 70,700 48,000 Buildings 144,900 144,900 Land 40,000 25,200 Totals $611,200 $545,300 Credit Balances Allowance for Doubtful Accounts $10,100 $8,100 Accumulated DepreciationEquipment 21,100 14,100 Accumulated DepreciationBuildings 37,200 28,300 Accounts Payable 66,100 59,500 Income Taxes Payable 11,800 9,900 Long-Term Notes Payable 62,000 70,000 Common Stock 310,000 260,000 Retained Earnings 92,900 95,400 Totals $611,200 $545,300 Additional data: 1. Equipment that cost $10,000 and was 60% depreciated was sold in 2020. 2. Cash dividends were declared and paid during the year. 3. Common stock was issued in exchange for land. 4. Investments that cost $34,700 were sold during the year. 5. There were no write-offs of uncollectible accounts during the year. Bridgeport's 2020 income statement is as follows. Sales revenue $957,500 Less: Cost of goods sold 606,000 Gross profit 351,500 Less: Operating expenses (includes depreciation expense and bad debt expense) 251,000 Income from operations 100,500 Other revenues and expenses Gain on sale of investments $15,100 Loss on sale of equipment (3,000 ) 12,100 Income before taxes 112,600 Income taxes 45,200 Net income $67,400 (a) Compute net cash provided by operating activities under the direct method. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).) Net cash flow from operating activities $ (b) Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).)BRIDGEPORT COMPANY Statement of Cash Flows Adjustments to reconcile net income to