i just need some help in the red boxes

The comparative balance sheet of Cromme Inc. for December 31, 2016 and 2015, is shown as follows: Dec. 31, 2016 Dec. 31. 2015 Assets $62576000$58592000 227840.00208.960.00 617120.00 0.00 240000.00 0.00 $53,120.00 166,400.00)(148,00000) 2 367 080 00 $2.057,120.00 Cash Accounts receivable (net) 641,760.00 Inventories Investments 528.00000 705 12000 Land Equipment Total assets Liabilities and Stockholders' Equity 424480.00 $404960.00 Accounts payable (merchandise creditors) 424480.00 $404360 00 52s4000 4,000.00, %200.00 5000.0000000 00 17500 002800000 304360.00 1,200,320.00 236208000 12.05352000 224000 Diwidends payatle Paid-in capital:Exess ofe price aver pa-co Retained eamings stock Adsonal dats oained from an examinion of the accounts in the ledger for 201 ae as tollows A The rvesments were sold tor $280,000 cash B Equipment and an were acquned for cash D. The common stock wes issued for cash There wa .. 3,99 540 crean to pletwed Earnegs tor net none E. Addntional data obtaned trom an examination of the accounts in the edger for 2016 are as tollews A. The investments were soid for $280.000 cash B. Equipment and land were acquired for cash C. There were no disposals of equpmet during the year D. The common stock was issued for cash E. There was a $199 540 cred 1o Retained Eamngs for e inme F There was a $96,000 to Retained Eamings r cash declared Prepare a statement of cash ows, using ihe ndrect menod ef pesering cas o.ss Reter so tne Labeis and Ameun Desonptions lst provised o est entries Be sure to comoiete me headng of he sasemant Ih the operating actvities section use the minus sign to indicate section, use a minus sign anly to indicate a NE T cash outflow for the section Statement of Cash Flows $280,00000 Cash received from sale of investments 15 Less:Cash paid for purchase of land 16 Less:Cash paid for purchase of equipment $328,000.00 152,000.00 200,000.00 net cash flow used in investing activities 18 19 Cash flows from financing activities: 18750000 1,200.00 Cash received from sale of common stock Less cash paid for dividends 2: 22 Net cash flow from financing activities 23 Increase in cash 96,30000 39,840.00 85,92000 Cash at the beinning of the year Cash at the end of the year 5625,760.00 t Statenent of Cash Flow Score: 164/178 Cromme Inc. Statement of Cash Flows For the Year Ended December 31, 2016 Cash flows from operating activities: 199,54000 2Net income Adjustments to reconcile net income to net cash flow from operating activitiles 18,400.00 (40,000.00 4Depreciation Gain on sale of investments s Changes in current operating assets and Uiablities: 1888000) 0464000 19,52000 (10,400.00) Increase in accounts receivable Increase in inventories 9Increase in accounts payable Decrease in accrued expenses payable 10 143540.00 l net cash flow hom operating activities 143540.00 net cash flow from operating activities 11 Cash flows from investing activities: Cash received from sale of investments s Less:Cash paid for purchase of land 16 Less: Cash paid for purchase of equipmert 280,000.00 328000.00 152 000.00 200,000.00) Net cash flow from investing activities Cash Rows from financing activities 18750000 1.200.00 Cash received from sale of common stock Less cash paid for dividends 96,300.00 Net cash flow from financing activities 39,840.00 23 Increase in cash