Hello! Would like to check my work on statement of cash flows.

I have highlighted in red parts I am mostly unsure about, as I have seen other chegg answers use these, but do not understand where these come from. Thank you.

4. Statement of cash flows preparation. Selected financial statement information and additional data for Stanislaus Co. is presented below. Prepare a statement of cash flows for the year ending December 31, 2012 December 31 2011 2012 done Land 58,800 21,000 done Equipment. 504,000 789,600 done Inventory 168,000 201,600 Accounts receivable (net) Cash. TOTAL.. 84,000 42.000 856.800 151,200 63.000 1,226,400 Share capital-ordinary Retained earnings. Notes payable - Long-term Notes payable - Short-term Accounts payable..... Accumulated depreciation. TOTAL. 420,000 67,200 168,000 67,200 50,400 84.000 856.800 487,200 205,800 302,400 29,400 86,000 115,600 1.226.400 Additional data for 2012: 1. Net income was 235,200. 2. Depreciation was 31,600. 3. Land was sold at its original cost. 4. Dividends of 96,600 were paid. 5. Equipment was purchased for 84,000 cash. 6. A long-term note for 201,600 was used to pay for an equipment purchase. 7. Share capital-ordinary was issued to pay a 67,200 long-term note payable. Stanislaus Co. Statement of Cash Flows For the Month Ended December 31, 2012 Cash Flows from Operating Activities Net Income 235,200 Adjustments to reconcile net income to net cash providded by operating Adjustment for non cash effects Depreciation 31,600 Change in operating assets and liabilities Increase in Accounts Receivable (67,200) Increase in Inventory (33,600) Increase in Accounts Payable 35,600 33,600 Net Cash from Operating Activities 235,200 Cash Flows from Investing Activities Purchase of New Equipment Sale of Land Net Cash from Investing Activities (84,000) 58,800 - 25,200 Cash Flows from Financing Activities Dividend paid Short term notes payable paid (96,000) Repayment of short term notes payable Issue of Common shares Borrowing through long term note payable Net Cash from Financing Activities - 96,000 Net increase in cash Cash, Beginning of Year Cash, End of Year 349,200 42,000 63,000