i need help with part B I'm just missing 2 parts

MILLCO INC. Statement of Cash Flows For the Month Ended February 28, 2020 Cash flows from operating activities: Net income $ 28,800 Add (deduct) items not affecting cash: Depreciation expense 2,400 Increase in accounts receivable (8,800) Decrease in merchandise inventory 10,400 Decrease in accounts payable (3,200) Decrease in other accrued liabilities (2,400) $ 27,200 (11,200)| Net cash provided by operating activities Cash flows from investing activities: Purchases of production equipment Cash flows from financing activities: Sale of common stock Payment of long term debt Payment of dividends $ 6,400 (10,400) (8,000) Net cash flows used by financing activities Net increase in cash for the year (12,000) 4,000 $