can't figure the rest out and calculations

Statement of Cash Flows The following are several items involving Tejera Company's cash flow activities for 2019: a. Net income, $61.400 b. Receipt from issuance of common stock, $31,000 c. Payment for purchase of equipment, $41,600 d. Payment for purchase of land, $19,600 e. Depreciation expense, $20,500 f. Patent amortization expense, $1,200 g. Payment of dividends $21,000 h. Decrease in salaries payable, $2,600 1. Increase in accounts receivable, $10,100 j. Beginning cash balance, $30,800 Required Prepare Tejera's statement of cash flows for 2019 using the indirect method. Use a minus sign for any negative amounts. TEJERA COMPANY Statement of Cash Flows For Year Ended December 31, 2019 GUYAUlveam UNESW TEJERA COMPANY Statement of Cash Flows For Year Ended December 31, 2019 Net Cash Flow From Operating Activities Net income 61,400 Adjustments for differences between income flows and cash flows from operating activities: Add: Depreciation expense 20,500 Add: Patent amortization expense v 1,200 Add: Decrease in salaries payable x -2,600 X Add: Increase in accounts receivable x -10,100 cash provided by operating activities 70,400 Cash Flows From Investing Activities Payment for purchase of equipment $ -41,600 Payment for purchase of land - 19.600 Net cash used for investing activities -61.200 Cash Flows From Financing Activities