Need help with the DIRECt METHOD, my input is shown below along with given data. Please help with the red boxes

Options for the Error Box: "Unrealized gain on trading investments"

CULLUMBER, INC. Statement of Financial Position December 31 Assets Cash Held for trading investments Accounts receivable Inventory Prepaid expenses Property, plant, and equipment Accumulated depreciation Total assets Liabilities and Shareholders' Equity Accounts payable Accrued liabilities Bank loan payable Common shares Retained earnings Total liabilities and shareholders' equity 2018 2017 $99,000 $47,400 126,000 113,000 70,000 41,100 122,60093,100 18,300 27,400 04,500 276,000 (46,000) (53,300) $694,400 $544,700 $98,000 $71,900 7,600 131,600 189,700 210,000 150,000 243,000 125,500 $544,700 11,800 $694,400 CULLUMBER, INC. Income Statement Year Ended December 31,2018 Sales Cost of goods sold Gross profit Operating expenses Income from operations Other revenues and expenses Unrealized gain on held for trading investments Interest expense Income before income tax Income tax expense Net income $536,550 188,700 347,850 116,420 231,430 $13,000 (4,780) 8,220 239,650 40,000 $199,650 Additional information: 1. Prepaid expenses and accrued liabilities relate to operating expenses. 2. An unrealized gain on held for trading investments of $13,000 was recorded. 3. New equipment costing $87,000 was purchased for $20,800 cash and a $66,200 long-term bank loan payable. 4. Old equipment having an original cost of $58,500 was sold for $1,500. 5. Accounts payable relate to merchandise creditors. 6. Some of the bank loan was repaid during the year 7. A dividend was paid during the year. 8. Operating expenses include $46,600 of depreciation expense and a $3,100 loss on disposal of equipment. Prepare the statement of cash flows, using the direct method. (Show amounts that decrease cash flow with either a -sign e.g.-15,000 or in parenthesis eg. (15,000).) CULLUMBER, INC. Statement of Cash Flows-Direct Method December 31, 2018 Cash flows from operating activities Cash receipts from customers 507650 Cash Payments To suppliers For operating expenses For interest For income taxes (192,100) (49700) (8220) (40000) 290020 Net cash provided by operating activities 217630 Cash flows from investing activities Purchase of equipment Proceeds from disposal of equipment Net cash used by investing activities (87000) 1500 (85500) Cash flows from financing activities Payment of cash dividends Repayment of bank loan payable Unrealized gain on trading investments Net cash used by financing activities (82150) (8100) 13000 (77250) Net increase in cash Cash, January 1 Cash, December 31 51600 47400 99000 Note X to the Statement of Cash Flows: During the year, the company purchased equipment costing $ by paying $20,800 cash and issuing a $66,200 bank loan payable. 87000 | Payment of cash dividends Unrealized gain on trading investments Gain on disposal of equipment Decrease in accrued liabilities Repayment of bank loan payable Increase in accrued liabilities Increase in accounts payable Purchase of equipment Sale of land Proceeds from disposal of equipment To Suppliers Increase in prepaid expenses Depreciation expense Decrease in prepaid expenses Decrease in accounts receivable For Operating Expenses Increase in accounts receivable Decrease in inventories Loss on disposal of equipment For Income Taxes Increase in inventories Purchase of land Decrease in accounts payable Profit Sale of common shares For Interest