How do you find cash flow from financing activities and how do you find the issuance of common stock? I have already tried to subtract 295,000 and 252,000 to get 43,000 but that is incorrect. How do you calculate these numbers?

Ch13 HW2 Navigation 5 6 Finish attempt ... P13-1B.Stat eBook & Print Question 2 Partially correct Mark 22.00 out of 27.00 Flag question Statement of Cash Flows (Indirect Method) The Forrester Company's income statement and comparative balance sheets as of December 31 of 2019 and 2018 are shown below: FORRESTER COMPANY Income Statement For the Year Ended December 31, 2019 Sales Revenue $660,000 Cost of Goods Sold $376,000 Wages Expense 107,000 Depreciation Expense 22,000 Rent Expense 28,000 Income Tax Expense 24,000 557,000 Net Income $103,000 FORRESTER COMPANY Balance Sheets Dec. 31, 2019 Dec. 31, 2018FORRESTER COMPANY Balance Sheets Dec. 31, 2019 Dec. 31, 2018 Assets Cash $58,000 $30,000 Accounts Receivable 52,000 60,000 Inventory 142,000 120,000 Prepaid Rent 16,000 10,000 Plant Assets 420,000 301,000 Accumulated Depreciation (127,000) (105,000) Total Assets $561,000 $416,000 Liabilities and Stockholders' Equity Accounts Payable $29,000 $17,000 Wages Payable 14,000 9,000 Income Tax Payable 7,000 8,000 Common Stock 295,000 252,000 Paid-in-Capital in Excess of Par Value 72,000 58,000 Retained Earnings 144,000 72,000 Total Liabilities and Stockholders' Equity $561,000 $416,000 Cash dividends of $31,000 were declared and paid during 2019. Plant assets were purchased for cash and additional common stock was issued for cash. Accounts payable relate to merchandise purchases. Required a. Calculate the change in cash that occurred during 2019. b. Prepare a statement of cash flows using the indirect method. c. Compute free cash flow. d. Compute the operating-cash-flow-to-current-liabilities ratio. e. Compute the operating-cash-flows-to-capital-expenditures ratio. a. Change in Cash during 2019 $ 28,000 Increase + Return to course Q Support ' Dashboard 8 Laure v Accounts Payable Increase e v 12,000 4 Wages Payable Increase e v 5,000 4 Income Tax Payable Decrease e V (1.000) V Cash Flow Provided by Operating Activities 121,000 v Cash Flow from Investing Activities Purchase of Plant Assets (119,000) v Cash Flow from Financing Activities Issuance of Common Stock (43.000) x Payment of Dividends (31,000) v Cash Provided by Financing Activities 74,000 at Net Change in Cash 28,000 V Cash at Beginning of Year 30,000 V Cash at End of Year $ 58,000 v c. Free cash flow $ 20,000 X d. Operatingicasheowtoicurrentrliabilities ratio. Round answer to two decimal places. 0 X e. Operatingicashiowto'capitaliexpenditures ratio. Round answer to two decimal places. 0 X