I already did the Cash Flow Statement, please help with the DEBIT / CREDIT part

Credit Balance, Dec. 31, 2049 70,720 207,230 298,520 295,800 438,600 (99,110) (205,700) (30,600) (25,500) (202,000) (354,000) (393,960) MERRICK EQUIPMENT CO. Spreadsheet (Work Sheet) for Statement of Cash Flows For the Year Ended December 31, 2049 Balance, Transactions Dec. 31, 2048 Debit Cash 47,940 Accounts receivable (net) 188,190 Inventories 289,850 Investments 102,000 Land Equipment 358,020 Accum. depr. - equipment (84,320) Accounts payable (194, 140) Accrued expenses payable (26,860) Dividends payable (20,400) Common stock, $1 par (102,000) Paid-in capital in excess of par (204,000) Retained earnings (354,280) Totals Operating activities: Net income Depreciation Loss on sale of investments Increase in accounts receivable Increase in inventories Increase in accounts payable Increase in accrued expenses payable Investing activities: Purchase of equipment Purchase of land Sale of investments Financing activities: Declaration of cash dividends Sale of common stock Increase in dividends payable Net increase in cash Totals PR 13-1B Statement of cash flows-indirect method The comparative balance sheet of Merrick Equipment Co. for December 31, 2049 and 2098, 7 cash flow from Obj. 2, 3, 4,5 activities, is as follows: $154,260 Assets EXCEL TEMPLATE 0 Dec. 31, 2049 Dec 31, 2018 Cash ....... Accounts receivable (net). $ 70,720 $ 47,940 Inventories ...... 207,230 188,190 Investments .... 298,520 289,850 Land .. 102,000 Equipment............ 295,800 Accumulated depreciation 438,600 equipment ....... 358,020 Total assets ...... (99,110) (84,320) $1,211,760 $901,680 Liabilities and Stockholders' Equity Accounts payable (merchandise creditors) $ 205,700 Accrued expenses payable (operating expenses) .. $194,140 30,600 26,860 Dividends payable........ 25,500 Common stock, $1 par........... 20,400 202,000 102,000 Paid-in capital: Excess of issue price over par-common stock .... 354,000 204,000 Retained earnings... 393,960 354,280 Total liabilities and stockholders' equity......... $1,211,760 $901,680 Additional data obtained from an examination of the accounts in the ledger for 2019 are as follows: A. Equipment and land were acquired for cash. B. There were no disposals of equipment during the year. C. The investments were sold for $91,800 cash. D. The common stock was issued for cash. E. There was a $141,680 credit to Retained Earnings for net income. F. There was a $102,000 debit to Retained Earnings for cash dividends declared. Instructions Prepare a statement of cash flows, using the indirect method of presenting cash flows from operating activities