I need help correcting the red boxes

Condensed financial data of Grouper Company for 2025 and 2024 are presented below. Additional information: During the year, \$70 of common stock was issued in exchange for plant assets. No plant assets were sold in 2025. Prepare a statement of cash flows using the indirect method. (Show amounts that decrease cash flow with either a - sign e.g -15,000 or in parenthesise.g. (15,000). lor in