I need help with financial accounting lab manual project 11 on chapter 5 from fundamentals of financial accounting 6th edition.

1. The Blue Highlighted cells are wrong entries, I don't know how to correct these. thank you
2. Bought equipment for cash, $9,700.
3. Paid $11,000 on the long-term note payable.
4. Issued new shares of stock for $23,500 cash.
5. Declared and paid a $4,500 cash dividend.
6. Other expenses included depreciation, $6,700; salaries and wages, $10,700; taxes, $3,700; utilities, $8,700.
7. Accounts Payable includes only inventory purchases made on credit. Because there are no liability accounts relating to taxes or other expenses, assume that these expenses were fully paid in cash.
9. Required: 1. Prepare the statement of cash flows for the year ended December 31 using the indirect method. (Amounts to be deducted should be indicated with a minus sign.) I

   Cash Flows from Operating Activities
   Net Income					12,700
   Adjustments to Reconcile Net Income to Net Cash Provided by Operaing Activities
   Depreciative Expense				6,700
   Increase in Salaries and Wages Payable				10,700
   Increase in Inventory				36,300
   					53,700
   					66,400
   Cash Flows from Investing Activities
   Cash Payment to Purchase Equipment				9,700
   					9,700
   Cash Flows from Financing Activities
   Cash Payments on Notes Payable (long-term)				11,000
   Cash Receipts from Issuing Stock				23,500
   Csash Payments for Dividends				-4,500
   					8,000
   					144,000
   					71,400
   					215,400