Need help with what is in red.

Prepare a stament of cash flow using the direct method.

Brecker Inc., a greeting card company, had the following statements prepared as of December 31, 2014. Additional information: Dividends in the amount of $5,755 were declared and paid during 2014. Depreciation expense and amortization expense are included in operating expenses. No unrealized gains or losses have occurred on the investments during the year. Equipment that had a cost of $28,060 and was 70% depreciated was sold during 2014. Prepare a 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 e.g. (15,000).)