not sure if these numbers are right but i could use some help if someone could show me how to do this

Required information [The following information applies to the questions displayed below] Golden Corporation's current year income statement, comparative balance sheets, and additional information follow. For the year, (1) all sales are credit sales, (2) all credits to Accounts Receivable reflect cash receipts from customers, (3) all purchases of inventory are on credit, (4) all debits to Accounts Payable reflect cash payments for inventory, and (5) any change in Income Taxes Payable reflects the accrual and cash payment of taxes. Additional Information on Current Year Transactions a. Purchased equipment for $41,000 cash. b. Issued 12,300 shares of common stock for $5 cash per share. c. Declared and paid $92,000 in cash dividends. 00:47:40 GOLDEN CORPORATION Statement of Cash Flows For Current Year Ended December 31 Cash flows from operating activities \begin{tabular}{|c|c|c|} \hline Net income & 140,800 & \\ \hline \multicolumn{3}{|c|}{ Adjustments to reconcile net income to net cash provided by operations: } \\ \hline \multicolumn{3}{|l|}{ Income statement items not affecting cash } \\ \hline Depreciation expense & 54,000 & \\ \hline \multicolumn{3}{|l|}{ Changes in current assets and current liabilities } \\ \hline Increase in accounts receivable & (13,500) & \\ \hline Increase in inventory & (76,500) & \\ \hline Increase in accounts payable & 19,000 & \\ \hline Increase in taxes payable & 4,400 & \\ \hline Net cash provided by operating activities & & 128,200 \\ \hline \multicolumn{3}{|l|}{ Cash flows from investing activities } \\ \hline Cash paid for equipment & (41,000) & \\ \hline Net cash used in investing activities & & (41,000) \\ \hline \multicolumn{3}{|l|}{ Cash flows from financing activities: } \\ \hline Cash received from stock issuance & 61,500 & \\ \hline Cash paid for cash dividends & (92,000) & \\ \hline Net cash used in financing activities & & (30,500) \\ \hline Not increase (decrease) in cash & & 56,700 \\ \hline Cash balance at December 31, prior year & & 110,300 \\ \hline Cash balance at December 31, current year & & 167,000 \\ \hline \end{tabular}