I got part of the answer to the below accounting question correct, however I cannot figure out why the others are wrong. Please help.

*Problem 12-10A Your answer is partially correct Try again. Condensed financial data of Odgers Inc. follow. ODGERS INC. Comparative Balance Sheets December 31 2014 2013 Assets Cash 188,264 112,772 Accounts receivable 204,574 88,540 262,125 239,641 Inventory Prepaid expenses 66,172 60,580 253,970 Long-term investments 321,540 565,025 Plant assets 664,050 116,500 (121,160) Accumulated depreciation 1,590,225 s 1,199,368 Tota Liabilities and Stockholders' Equity Accounts payable 237,660 156,809 Accrued expenses payable 38,445 8,930 256,300 Bonds payable 340, 180 Common stock 512,600 407,750 Retained eamings 545,220 245,699 1,590,225 S 1,199,368 ota ODGERS INC Income Statement Data For the Year Ended December 31, 2014 Sales revenue S905,112 Less Cost of goods sold $315,622 Operating expenses, excluding depreciation 28,915 Depreciation expense 08,345 Income taxes 63,562 Interest expense 11,021 Loss on disposal of plant assets 17,475 544,940 360, 172 Net income Additional information 1. New plant assets costing $233,000 were purchased for cash during the yea Old plant assets having an original cost of $133,975 and accumulated depreciation of $113,005 were sold for 3,495 cash 3. Bonds payable matured and were paid off at face value for cash. 4. A cash dividend of $60,651 was 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).)