make journal entries for the 6 additional items. thank you

The Murdock Corporation (MC) reported the following balance sheet data for 2022 and 2021 : Additional information for 2022: (1.) Sold available-for-sale debt securities costing $69,500 for $74,000. (2.) Equipment costing $20,000 with a book value of $5,000 was sold for $6,000. (3.) Issued 6% bonds payable at face value, $200,000. (4.) Purchased new equipment for $145,000cash. (5.) Paid cash dividends of $20,000. (6.) Net income was $50,000. Required: Use the indirect method to prepare a statement of cash flows (SCF) for 2022. In addition, answer all the following questions. 1) For the additional information provided above, show all the journal entries and classify each transaction in the correct category (operating, investing, financing). 2) Using a T-account, show how to estimate the depreciation expense for 2021. 3) Using a T-account, show how to reconcile the Retained Earnings account. 4) What do you observe about MC's financial health from reviewing its SCF? Ciesboart Font Alignment Number Styies ESO A. 8. D \begin{tabular}{|c|c|c|} \hline ities: & & \\ \hline Net income & 50,000 & - \\ \hline Adpistments for noncash effocts: & & \\ \hline 1) Deprecintion expense. & 53,000 & \\ \hline 2) Gain on sale of avalable-for-sale debt securities & (4,500) & \\ \hline 3) Gain ou sale of equipment & (1,000) & \\ \hline Changes in operating assets and liabilities: & & \\ \hline 1). Increase in accounts recervable & (11,750) & \\ \hline 2) Increase in irventory & (25,000) & \\ \hline 3) Decrease in prepaid insurance & 500 & - \\ \hline 4) Decrease in accounts payable & (67,330) & \\ \hline 5) Decrease in salaries payable & (4,500) & - \\ \hline Net cash flows from operating activities & & (10,580) \\ \hline & & \\ \hline Cash flows from investing activities: & & \\ \hline 1) Proceeds from the sale of securities. & 74.000 & \\ \hline 2) Proceedis from the sale of equipment & 6,000 & \\ \hline 3) Purchase of equipment & (145,000) & \\ \hline Net cash flows from investing activities & & 65,000 \\ \hline & & \\ \hline Cash flows from financing activities: & & \\ \hline 1) Sale of bonds payable & 200,000 & \\ \hline 2) Paid dividends & (20,000) & \\ \hline 3) Payment of notes payable & (50,000) & \\ \hline Net cach flows from financing activities & & 130,000 \\ \hline Net increase in cash & & 54,420 \\ \hline Cash balance, January 1 & & 22,955 \\ \hline Cash balance, December 31 & & $77.375 \\ \hline \end{tabular} 54,420.00