I really need help with just the circled questions.

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Refer to the following financial statements for Crosby Corporation: CROSBY CORPORATION Income Statement For the Year Ended December 31, 20X2 Sales Cost of goods sold Gross profit Selling and administrative expense Depreciation expense Operating income Interest expense Earnings before taxes $ Taxes Earnings after taxes $ Preferred stock dividends Earnings available to common stockholders $ Shares outstanding Earnings per share $ 3,570,000 2.298,000 1,379,999 687,990 389, 088 374, tee 80,200 293, see 17e, see 123, 880 1e, see 113, 80e 15e, ose 26 Statement of retained Earnings on the Year Ended December 3110x2 Fetained earning balance, January 1, 20X2 Ada Larning available to commenttockholders 20X2 Deduct: Castidends deckared and pain in zex tained earnings, balance December 21 22 sale aed 13. Bee 2308 Year-End 2ex2 $ 192, 2ee 591, eee 654,00 31,280 $1,378,40 88,60 $ 2,550,000 1,829,808 721,eee $2,188,000 Comparative Balance Sheets For 20X1 and 20x2 Year-End 20x1 Assets Current assets: Cash $ 127, vee Accounts receivable (net) 525,000 Inventory 601,000 Prepaid expenses 61,280 Total current assets $1,314, 200 Investments (long-term securities) 92,9ee Gross plant and equipment 5.2, 120, Bee Less: Accumulated depreciation 1.520, eee Net plant and equipment 600,eee Total assets $2,007,100 Liabilities and Stockholders' Equity Current Isabilities: Accounts payable $ 300; 800 Notes payable 534.00 Accrued expenses 75, 100 Total current liabilities $ 909.10 Long-term abilities: Bonds payable, 20X2 1925 800 Total liabilities 52,101,180 Stockholders' couity: Preferred stock, 5100 par value $ 90,000 Common stock, 51 par value 150.000 Capital oid in excess of par 350.000 Fetained earnings 315.000 Total stockholders' equity $ 986.08 Total 1:absties and stockholdersgusty $2.07.10 $ 576,000 534, eee S5, 200 $1,165,2ee 202.000 $1,367,200 $ 9e.ws 150,00 350,000 230.se 3 820.800 52.18 B CROSBY CORPORATION Statement of Cash Flows For the Year Ended December 31, 20X2 Cash flows from operating activities: $ 123,800 Net income Adjustments to determine cashflow from operating activities: Add back depreciation Increase in accounts payable Decrease in accrued expenses ok 309,000 276.000 (19,900) (66,000) (53.000) 30.000 Increase in accounts receivable $ 478.100 599,900 (430.000) 4.300 Increase in inventory Decrease in prepaid expenses Total adjustments Net cash flows from operating activities Cash flows from investing activities Increase in plant and equipment Decrease in investments Net cash flows from investing activities Cash flows from financing activities Ingresse in bonds payable Common stock dividends paid Preferred stock dividends pald Net cash flows from financing activities Net increase in cash flows (425.700) 10.000 10.000