i answered some parts. if they arent right please correct :)

Statement of Cash Flows (Indirect Method) Use the following information regarding the Lund Corporation to (a) prepare a statement of cash flows using the indirect method and (b) compute Lund's operating-cash-flow-to-current-liabilities ratio. Accounts payable increase $15,300 Accounts receivable increase 6,800 Accrued liabilities decrease 5,100 Amortization expense 10,200 Cash balance, January 1 37,400 Cash balance, December 31 25,500 Cash paid as dividends 49,300 Cash paid to purchase land 153,000 Cash paid to retire bonds payable at par 102,000 Cash received from issuance of common stock 59,500 Cash received from sale of equipment 28,900 Depreciation expense 49,300 Gain on sale of equipment 6,800 Inventory decrease 22,100 Net income 129,200 Prepaid expenses increase 3,400 Average current liabilities 170,000 a. Use negative signs with cash outflow answers. LUND CORPORATION Statement of Cash Flows For Year Ended December 31 Cash Flow from Operating Activities Net Income 129,200 Add (deduct) items to convert net income to cash basis Depreciation 49,300 Amortization 10,200 Gain on Sale of Equipment 28,900 Accounts Receivable Increase 3,400 Inventory Decrease 22,100 Prepaid Expenses Increase 3,400 Accounts Payable Increase 153,000 Accrued Liabilities Decrease 0 Cash Flow Provided by Operating Activities 0 Cash Flow from Investing Activities Sale of Equipment 6,800 Purchase of Land 6,800 Cash Used by Investing Activities 0 Cash Flow from Financing Activities Issuance of Common Stock 0 Retirement of Bonds Payable 0 0 Payment of Dividends Cash Used by Financing Activities 22,100 3,400 153,000 0 0 6,800 6,800 Inventory Decrease Prepaid Expenses Increase Accounts Payable Increase Accrued Liabilities Decrease Cash Flow Provided by Operating Activities Cash Flow from Investing Activities Sale of Equipment Purchase of Land Cash Used by Investing Activities Cash Flow from Financing Activities Issuance of Common Stock Retirement of Bonds Payable Payment of Dividends Cash Used by Financing Activities Net Decrease in Cash Cash at Beginning of Year Cash at End of Year 0 0 0 0 0 0 0 $ 0 b. Operating-cash-flow-to-current-liabilities ratio (Round answer to two decimal places.) 0