Help please, dont know how to get net income without retained earnings which I believe is crutial for getting net income used by operating activities?

Your answer is partially correct. Grouper Corporation's statement of financial position as at December 31, 2020, showed the following amounts: Cash $140; Accounts Receivable $610; Land $970; Accounts Payable $330; Bonds Payable $460; Common Shares $400; and Retained Earnings $Unresolved. Grouper's statement of financial position as at December 31, 2019, showed the following amounts: Cash $150; Accounts Receivable $530; Land $580; Accounts Payable $650; Common Shares $400; and Retained Earnings $Unresolved. Assume that no dividends were declared or paid in 2020. Calculate the net cash provided (used) by operating activities for the year ended December 31, 2020, 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).) Net cash used by operating activities