I cannot figure out the two red "x" and also something is incomplete. This is the INDIRECT METHOD

Check my work View previous attem Heads Up Company was started several years ago by two hockey instructors. The company's comparative balance sheets and income statement follow, along with additional information. Current Year Previous Year points eBook Print Balance Sheet at December 31 Cash Accounts Receivable Equipment Accumulated Depreciation-Equipment Total Assets Accounts Payable Salaries and Wages Payable Note Payable (long-term) Common Stock Retained Earnings Total Liabilities and Stockholders' Equity Income Statement Service Revenue Salaries and Wages Expense Depreciation Expense Loss on Disposal of Equipment Income Tax Expense Net Income $ 6,300 950 6,100 (1,550) $11,800 $ 650 450 1.600 5,500 3,600 $11,800 $ 4,400 1,850 5,500 (1,300) $10,450 $ 1,200 750 500 5,500 2,500 $10,450 $38,500 36,000 550 600 250 1,100 $ Additional Data: a. Bought new equipment for $2,050 cash and sold existing equipment for $550 cash. The equipment that was sold had cost $1,450 and had Accumulated Depreciation of $300 at the time of sale. b. Borrowed $1,100 cash from the bank during the year. C. Accounts Payable includes only purchases of services made on credit for operating purposes. Because there are no liability accounts relating to income tax, assume that this expense was fully paid in cash. Statement of Cash Flows For the Year Ended December 31 Cash Flows from Operating Activities: Net Income $ 1,100 Adjustments to Reconcile Net Income to Net Cash Provided by Operating Activities: Depreciation Expense Decrease in Accounts Receivable Decrease in Accounts Payable Decrease in Salaries and Wages Payable 250 900 (550) (300) 1,400 Net Cash Provided by Operating Activities Cash Flows from Investing Activities: Cash Payments to Purchase Equipment Cash Proceeds from Disposal of Equipment (2,050) 550 (1,500) Cash Flows from Financing Activities: Cash Proceeds from Bank Loan 1,100 Net Cash Provided by Financing Activities Net Increase in Cash during the Year Cash Balance, January 1 1,100 1,000 X 4,400