I am confuse on the accounts please help.

Problem 13-11A The comparative balance sheets for Rothlisberger Company as of December 31 are presented below. ROTHLISBERGER COMPANY Comparative Balance Sheets December 31 2017 81,000 $45,000 41,000 151,450 15,280 105,000 200,000 (60,000) (40,000) 221,000 45,000 Assets 2016 62,000 142,000 21,000 130,000 Accounts receivable Prepaid expenses Buildings Accumulated depreciation-buildings Equipment Accumulated depreciation-equipment 155,000 709,730 $680,000 iabilities and Stockholders Equity47.730$40,000 Total Accounts payable Bonds payable Common stock, $1 par Retained eanings 47,730 $40,000 260,000 200,000 202,000 180,000 160,000 $709,730 $680,000 Additional information: 1. Operating expenses include depreciation expense of $42,000 and charges from prepaid expenses of $5,720. 2. Land was sold for cash at book value. 3. Cash dividends of $20,000 were paid. 4. Net income for 2017 was $42,000 5. Equipment was purchased for $88,000 cash. In addition, equipment costing $22,000 with a book value of $10,000 was sold for $6,000 cash. 6. Bonds were converted at face value by issuing 40,000 shares of $1 par value common stock. Prepare a statement of cash flows for the year ended December 31, 2017, 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).) ROTHLISBERGER COMPANY Statement of Cash Flows For the Year Ended December 31, 2017 ROTHLISBERGER COMPANY Statement of Cash Flows For the Year Ended December 31, 2017 v Cash Flows from Operating Activities Net Income 42,000 Adjustments to reconcile net income to Net Cash Provided by Operating Activities Depreciation Expense Loss on Disposal of Equipment Increase in Inventory Decrease in Prepaid Expenses Increase in Accounts Payable 42,000 4,000 21,000 (9,150) 5,720 Net Income Net Cash Used by Investing Activities