I am struggling with my last 2 problems in acc 291 of week 5, problem 12-10a and problem 13-2a. The ones listed here are incorrect. I am going to try to copy and paste my problems here, can you help me to understand how to get the correct solutions?

Problem 12-10A Condensed financial data of Odgers Inc. follow.

ODGERS INC. Comparative Balance Sheets December 31
Assets	2014	2013
Cash	$116,352	$69,696
Accounts receivable	126,432	54,720
Inventory	162,000	148,104
Prepaid expenses	40,896	37,440
Long-term investments	198,720	156,960
Plant assets	410,400	349,200
Accumulated depreciation	(72,000	)	(74,880	)
Total	$982,800		$741,240
Liabilities and Stockholders Equity
Accounts payable	$146,880	$96,912
Accrued expenses payable	23,760	30,240
Bonds payable	158,400	210,240
Common stock	316,800	252,000
Retained earnings	336,960		151,848
Total	$982,800		$741,240

ODGERS INC. Income Statement Data For the Year Ended December 31, 2014
Sales revenue	$559,382
Less:
Cost of goods sold	$195,062
Operating expenses, excluding depreciation	17,870
Depreciation expense	66,960
Income taxes	39,283
Interest expense	6,811
Loss on disposal of plant assets	10,800	336,786
Net income	$222,596

Additional information:

1.	New plant assets costing $144,000were purchased for cash during the year.
2.	Old plant assets having an original cost of $82,800and accumulated depreciation of $69,840were sold for $2,160cash.
3.	Bonds payable matured and were paid off at face value for cash.
4.	A cash dividend of $37,484was declared and paid during the year.

Further analysis reveals that accounts payable pertain to merchandise creditors. Prepare a statement of cash flows for Odgers Inc. using the direct method.(Show amounts that decrease cash flow with either a - sign e.g. -15,000 or in parenthesis e.g. (15,000).) Problem 13-2A

	Your answer is partially correct. Try again.

The comparative statements of Osborne Company are presented here.

OSBORNE COMPANY Income Statements For the Years Ended December 31
2014	2013
Net sales	$1,891,902	$1,751,862
Cost of goods sold	1,059,902	1,007,362
Gross profit	832,000	744,500
Selling and administrative expenses	501,362	480,362
Income from operations	330,638	264,138
Other expenses and losses
Interest expense	23,551	21,551
Income before income taxes	307,087	242,587
Income tax expense	93,551	74,551
Net income	$213,536	$168,036

OSBORNE COMPANY Balance Sheets December 31
Assets	2014	2013
Current assets
Cash	$60,100	$64,200
Debt investments (short-term)	74,000	50,000
Accounts receivable	119,162	104,162
Inventory	127,551	117,051
Total current assets	380,813	335,413
Plant assets (net)	663,196	534,496
Total assets	$1,044,009	$869,909
Liabilities and Stockholders Equity
Current liabilities
Accounts payable	$161,362	$146,762
Income taxes payable	45,051	43,551
Total current liabilities	206,413	190,313
Bonds payable	234,196	214,196
Total liabilities	440,609	404,509
Stockholders equity
Common stock ($5 par)	290,000	300,000
Retained earnings	313,400	165,400
Total stockholders equity	603,400	465,400
Total liabilities and stockholders equity	$1,044,009	$869,909

All sales were on account. Net cash provided by operating activities for 2014 was $229,280. Capital expenditures were $135,980, and cash dividends were $65,536. Compute the following ratios for 2014.(Round all answers to 2 decimal places, e.g. 1.83 or 12.61%.)