can you please help me with these?

can you please answer the forst question? i just now asked the second one seperately

Exercise 11-10A Prepare a statement of cash flows-indirect method (LO11-3, 11-4, 11-5) The balance sheets for Plasma Screens Corporation, along with additional information are provided below. PLASMA SCREENS CORPORATION Balance Sheets December 31, 2021 and zeze 2021 2020 $ 113,500 78,300 97,000 4,400 $ 125,60 93,00 81,800 2,200 490,eee 798,eee (43e,eee) $1,151,700 490,000 680,000 (272,000) $1,200,6ee Assets Current assets: Cash Accounts receivable Inventory Prepaid rent Long-term assets: Land Equipment Accumulated depreciation Total assets Liabilities and Stockholders' Equity Current liabilities: Accounts payable Interest payable Income tax payable Long-term liabilities: Notes payable Stockholders' equity: Common stock Retained earnings Total liabilities and stockholders' equity $ $ 101,00 6,300 8,400 36.800 12,600 5,200 105,000 210,000 71e, een 221,600 $1,151,700 710,000 176,eee $1,200,600 Additional Information for 2021; 1. Net income is $71,000. 2. The company purchases $118.000 In equipment 3. Depreciation expense is $158.000. 4. The company repays $105,000 in notes payable. 5. The company declares and pays a cash dividend of $26.000, Required: Prepare the statement of cash flows using the Indirect method. (List cash outflows and any decrease in cash as negative amounts.) PLASMA SCREENS CORPORATION Statement of Cash Flows For the Year Ended December 31, 2021 Cash Flows from Operating Activities Adjustments to reconcile net income fonet