i'ts just one question please answer each blue square thank you

Statement of Cash Flows (Indirect Method) The Dairy Company's income statement and comparative balance sheets as of December 31 of 2013 and 2012 follow: DAIRY COMPANY Income Statement For the Year Ended December 31, 2013 Sales Revenue $700,000 Cost of Goods Sold $400,000 Wages and Other Operating Expenses 95,000 Depreciation Expense 22,000 Goodwill Amortization Expense 7,000 Interest Expense 10.000 Income Tax Expense 36,000 Loss on Bond Retirement 5.000 615.000 Net Income $85.000 DAIRY COMPANY Balance Sheets Dec. 31, 2013 Dec. 31, 2012 Assets Cash $27,000 $18,000 Accounts Receivable 53,000 48,000 Inventory 103,000 109,000 Prepaid Expenses 12,000 10,000 Plant Assets 360,000 336,000 Accumulated Depreciation (87,000) (84,000) Goodwill 43,000 50,000 Total Assets $511,000 $487,000 Liabilities and Stockholders' Equity Accounts Payable $32,000 $26,000 Interest Payable 4,0007 ,000 Income Tax Payable 6,000 8,000 Bonds Payable 60,000 120,000 Common Stock 252.000 228,000 Retained Earnings 157000 98,000 Total Liabilities and Stockholders Equity $511,000 $487,000 During the year, the company sold for $17,000 cash old equipment that had cost $36,000 and had 519,000 accumulated depreciation New equipment worth 500,000 was acquired in exchange for $60,000 of bonds payable. Bonds payable of $120,000 were retired for cash at a loss. A $26,000 cash dividend was declared and paid. All stock issuances were for cash. Required a. Compute the change in cash that occurred in 2013 b. Prepare a statement of cash flows using the indirect method. a Change in Cash during 20135 0 Decrease b. Use a negative sign with cash outflow answers. DAIRY COMPANY Statement of Cash Flows For Year Ended December 31, 2013 Cash Flow from Operating Activities Net Income Add (deduct) items to convert net income to cash basis Depreciation Goodwill Amortization Loss on Bond Retirement Accounts Receivable Increase Inventory Decrease Prepaid Expenses Increase Accounts Payable Increase Interest Payable Decrease Income Tax Payable Decrease Cash Flow Provided by Operating Activities Cash Flow from Investing Activities Sale of Equipment Cash Flow from Financing Activities 14 OOOOOOOOOOO Cash Flow from Financing Activities Retirement of Bonds Payable Issuance of Common Stock Payment of Dividends Cash Used by Financing Activities NetChange in Cash Cash at Beginning of Year Cash at End of Year ooooo