Hi I need help filling in the red

Kingbird Company Statement of Cash Flows For the Year Ended December 31, 2017 Cash Flows from Operating Activities Net Income 127,503 Adjustments to reconcile net income to Net Cash Provided by Operating Activities v Depreciation Expense 46,614 Increase in Accounts Receivable Decrease in Inventory Decrease in Accounts Payable Net Cash Provided by Operating Activities Cash Flows from Investing Activities Sale of Land Purchase of Equipment Net Cash Provided by Investing Activities