Need help with the ones that are red

A comparative statement of financial position for Marigold Industries Inc. follows: MARIGOLD INDUSTRIES INC. Statement of Financial Position December 31, 2020 December 31 Assets 2020 2019 Cash $21,200 $34,200 Accounts receivable 124,000 56,000 Inventory 231,000 204,000 Land 77,000 112,000 Equipment 267,000 213,000 Accumulated depreciation-equipment (70,100) (42,400) Total $650,100 $576,800 Liabilities and Shareholders' Equity Accounts payable Bonds payable Common shares Retained earnings Total $52,500 175,200 218,000 204,400 $650,100 $60,200 228,200 165,000 123,400 $576,800 Additional information: 1. 2. 3. 4. 5. Net income for the fiscal year ending December 31, 2020, was $145,000. Cash dividends of $64,000 were declared and paid. Dividends paid are treated as financing activities. Bonds payable amounting to $53,000 were retired through issuance of common shares. Land was sold at a gain of $5,000. No equipment was sold during the year. MARIGOLD INDUSTRIES INC. Statement of Cash Flows For the Year Ended December 31, 2020 Cash Flows from Operating Activities Net Income / (Loss) $ 145000 Adjustments to reconcile net income to net cash provided by operating activities: Gain on Disposal of Land $ (5000) Depreciation Expense 27700 Increase in Accounts Receivable 68000 Increase in Inventory 27000 Decrease in Accounts Payable 7700 80000 Net Cash Provided by Operating Activities 65000 Cash Flows from Investing Activities Proceeds from Sale of Land 40000 Purchase of Equipment 54000 Net Cash Provided by Operating Activities 14000 Net Cash Provided by Financing Activities Payment of Cash Dividends 64000 Cash Flows from Financing Activities 64000 Net Decrease in Cash