Need some help with the ones that are in marked with the red "X", thank you.

Statement of Cash Flows-Direct Method applied to PR 13-1B The comparative balance sheet of Merrick Equipment Co. for Dec. 31, 2019 and 2048, is: Dec. 31, 2049 Dec. 31, 2048 Assets $47,940 Cash Accounts receivable (net) Inventories $70,720 207,230 298,520 188,190 289,850 102,000 Investments Land 358,020 Equipment Accumulated depreciation equipment 295,800 438,600 (99,110) $1,211,760 (84,320) Total assets $901,680 $194,140 26,860 Liabilities and Stockholders' Equity Accounts payable (merchandise creditors) $205,700 Accrued expenses payable (operating expenses) 30,600 Dividends payable 25,500 Common stock, $1 par 202,000 Paid-in capital: Excess of issue price over par-common stock 354,000 20,400 102,000 204,000 Retained earnings 393,960 354,280 Total liabilities and stockholders' equity $1,211,760 $901,680 The income statement for the year ended December 31, 2019, is as follows: Sales $2,023,898 Cost of goods sold 1,245,476 Gross profit $778,422 Operating expenses: Depreciation expense $14,790 Other operating expenses 517,299 Total operating expenses 532,089 $246,333 Operating income Other expenses: Loss on sale of investments (10,200) Income before income tax $236,133 Income tax expense 94,453 Net income $141,680 Additional data obtained from an examination of the accounts in the ledger for 2049 are as follows: a. Equipment and land were acquired for cash. b. There were no disposals of equipment during the year. c. The investments were sold for $91,800 cash. d. The common stock was issued for cash. e. There was a $102,000 debit to Retained Earnings for cash dividends declared. Required: Prepare a statement of cash flows, using the direct method of presenting cash flows from operating activities. Use the minus sign to indicate cash out flows, cash payments, decreases in cash, or any negative adjustments. Merrick Equipment Co. Statement of Cash Flows For the Year Ended December 31, 2019 Cash flows from operating activities: Cash received from customers Cash payments for merchandise Cash payments for operating expenses Cash payments for income taxes