i just need the part that i circled pleasee!

The income statement, balance sbeets, and additional information for Virtual Gaming Systems are provided. VIRTUAL GAMING SYSTEMS Income Statement For the Year Ended December 31, 2021 Net sales $2,600,000 Gain on sale of land 7,000 Total revenues 2,607,000 Expenses: Cost of goods sold $1,650,000 Operating expenses 615,000 Depreciation expense 33,000 Interest expense 34,000 Income tax expense 80,000 Total expenses 2,412,000 Net income $ 195,000 2021 2020 $ 409,500 64,000 160,000 4,600 VIRTUAL GAMING SYSTEMS Balance Sheets December 31 Assets Current assets: Cash Accounts receivable Inventory Prepaid rent Long-term assets: Investments Land Equipment Accumulated depreciation Total assets Liabilities and Stockholders' Equity Current Liabilities: Accounts payable Interest payable Income tax payable Long-term Liabilities: Notes payable Stockholders' equity: Common stock Retained earnings Total Liabilities and stockholders' equity 205,000 215,000 250,000 (143,000) $1,165, 100 $ 343,800 80,000 145,000 7,200 110,000 270,000 220,000 (110,000) $1,066,000 $ 98,000 4,000 29,800 $ 35,000 5, 100 25,000 265,000 460,000 375,000 $1,165, 100 235,000 400,000 300,000 51,066,000 Additional Information for 2021 1. Purchase additional investment in stocks for $95,000. 2. Sellland costing $55,000 for $62,000, resulting in a $7,000 gain on sale of land. 3. Purchase $30,000 in equipment by Issuing a $30,000 long-term note payable to the seller. No 4. Declare and pay a cash dividend of $120.000. 5. Issue common stock for $60,000, Required: Prepare the statement of cash flows for Virtual Gaming Systems using the direct method. Disclose accompanying note. (List cash outflows and any decrease in cash as negative amounts.) VIRTUAL GAMING SYSTEMS Statement of Cash Flows For the Year Ended December 1, 2021 Cash Flows from Operating Activities Cash received from customers Cash paid to suppliers Cash paid for operating expenses Cash paid for interest Cash paid for income taxes Decrease in income tax payable $ 0 Net cash flows from operating activities Cash Flows from investing Activities Proceeds from sale of land Purchase investment in stock 62,000 (95.000) (33,000) Not cash flows from investing activities Cash Flows from Financing Activities Payment of cash dividendo ARE (120.000)